NOTICE OF MEETING Vancouver School Board Secretary-Treasurer’s Office Committee V December 13, 2017 Lisa Dominato Allan Wong Joy Alexander Fraser Ballantyne Ken Clement John Lewis, Interim Superintendent of Schools J. David Green, Secretary-Treasurer

Notice of Meeting A meeting of the Finance & Legal Committee (Committee V) will be held in Committee Room # 180 of the Education Centre, 1580 West Broadway, Vancouver, British Columbia, on

Monday, December 18, 2017 at 5:00 p.m. Trustees: Carrie Bercic Estrellita Gonzalez Janet Fraser Judy Zaichkowsky Student Trustee: Eugene Jeoung Special Advisor: Dianne Turner District Management Staff:

Carol Andison

Brian Kuhn

Nancy Brennan Lisa Landry Aaron Davis Jim Meschino Chris Hudson David Nelson Magdalena Kassis Julie Pearce Michele Kelly Ellen Roberts Adrian Keough Rob Schindel Reps: Terry Stanway, VSTA Alt. Phil Lee, VSTA Joanne Sutherland, VESTA Allison Jambor, VESTA Kerry Handscomb, VASSA David Bach, VASSA Henry Au, VEPVPA Harjit Khangura, IUOE Tim DeVivo, IUOE Crystal Smith, DPAC May Ke, DPAC Peter Powell, PASA Warren Williams, CUPE 15 Debbie Mohabir, CUPE 15 Charleen Ann Derzak, CUPE 407 Brent Boyd, CUPE 407 Stephen Kelly, Trades Raymond Szczecinski, Trades Josh Harris, VDSC Others: Secretary-Treasurer’s Office Ed. Centre Engineers District Parents Rentals Chris Allen Kathie Currie, CUPE 15 Lynda Bonvillain Gail Johnson, CUPE 15 Communications

VANCOUVER BOARD OF EDUCATION

COMMITTEE MEETING

COMMITTEE V – FINANCE & LEGAL

Monday, December 18, 2017 at 5:00 pm Room 180, VSB Education Centre

AGENDA The meeting is being held on the traditional unceded territory of the Musqueam, Squamish and Tsleil-Waututh Coast Salish Peoples.

Presenters Items Requiring Board Motion / Action 1. Statement of Financial Information (SOFI) 2016-2017 J. David Green Reports for Trustee Information New Business/Inquiries Date and Time of Next Meeting Wednesday, January 17, 2018 at 7:00 pm in Room 180

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Date: December 15, 2017

To: Committee V – Finance and Legal

From: J. David Green, Secretary-Treasurer

Re: Statement of Financial Information 2016/2017 REFERENCE TO STRATEGIC PLAN: Goal 4: Provide effective leadership, governance and stewardship Objectives:

• Support effective communication, engagement and community partnerships. INTRODUCTION: In accordance with Section 2(3) of the Financial Information Act and associated Financial Information Regulation 371/93 (together, the “FIA”), the Board of Education is required to prepare a statement of financial information. This report has a recommendation. BACKGROUND: In compliance with the Budget Transparency and Accountability Act, a Statement of Financial Information (“SOFI”) must be submitted by each school district within six months following the fiscal year end. The SOFI comprises the financial statements, as well as additional schedules as stipulated in the FIA legislation. The financial statements contained in the SOFI have been prepared by management in accordance with Canadian generally accepted accounting principles, and are management’s responsibility. Management is also responsible for implementing and maintaining a system of internal controls. The external auditors, the Office of the Auditor General, conduct an independent examination, in accordance with Canadian generally accepted auditing standards, and express their opinion on the financial statements that are included in the SOFI. The FIA requires additional schedules be included as part of the SOFI, and the external auditors’ examination does not extend to these other schedules and statements included in the SOFI, beyond the financial statements.

ITEM 1

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DISCUSSION: The legislation prescribes the content and format of the information presented in the SOFI. Schedule 1 S(6) of the Financial Information Regulation 371/93 prescribes the following definitions for the information included in the SOFI report. Remuneration The amounts listed under the column remuneration are defined as follows:

"compensation" means the sum of gross salary plus the value of benefits, if applicable;…” and s (6)(2)(a) cites remuneration “…that exceeds $75 000…” "remuneration" (a) includes any form of salary, wages, bonuses, gratuities, taxable benefits, payment into trust or any form of income deferral paid by the corporation to the employee or on behalf of the employee during the fiscal year being reported upon, whether or not such remuneration is reported under the Income Tax Act (Canada), and (b) does not include anything payable under a severance agreement;”

Expenses The amounts reported under expenses:

“(a) includes travel expenses, memberships, tuition, relocation, vehicle leases, extraordinary hiring expenses, registration fees and similar amounts paid directly to an employee, or to a third party on behalf of the employee, and which has not been included in "remuneration"…”

The FIA specifically states that expenses:

“(b) is not limited to expenses that are generally perceived as perquisites, or bestowing personal benefit, and may include expenditures required for employees to perform their job functions,…”

It is important to note that the report does not include any recoveries. If an employee reimbursed the district for any portion of an expenditure, the reimbursed amount is not deducted in the SOFI report. If an external grant reimburses the district for a portion (or all) of the costs, the gross amount of the expenditure is reported, and the recovery is not offset. Supplier Payments Schedule 1 S(7)(1) defines the amounts to be included for payments made for the provision of goods or services as follows:

“The schedule of payments for the provision of goods and services must… list the aggregate amount paid by the corporation during the fiscal year for the supply of goods or services rendered if the aggregate amount paid to each individual supplier exceeds $25 000…”

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A significant portion of the supplier payments represents contributions to pension and employee benefit plans and contractors for capital projects. Payments for employer contributions to statutory deductions (EI, CPP etc.) and employee benefit plans are included in this schedule. CONCLUSION: Regulation 371/93 Schedule 1 S(9)(1) requires:

“9.(1) A Statement of Financial Information prepared by a corporation, other than a municipality, must be approved by its board of directors…”

The attached report complies with the disclosure requirements of the Financial Information Act and upon approval by the Board, it will be filed with the Ministry of Education as required. RECOMMENDATION:

IT IS RECOMMENDED THAT the Statement of Financial Information for the period July 1, 2016 to June 30, 2017 for the Board of Education of School District No. 39 (Vancouver) be approved by the Board.

11111111 CtllBII Ministry of Education

SCHOOL DISTRICT 39 STATEMENT OF FINANCIAL INFORMATION

(SOFI)

604-713-5000

1580 West Broadwa

Vancouver V6J 5K8

John Lewis

J. David Green 604-713-5000

DECLARATION AND SIGNATURES

We, the undersigned, certify that the attached is a correct and true copy of the Statement of Financial Information/or the year

ended 2017 June 30 for School District No.39 (Vancouver) as required under Section 2 of the Financial Information Act.

SIGNA TUR£ OF CHAIRPERSON OF l1fE BOARD OF SCHOOL TRUSTEES

SIONA TI.JRE OF SUPERIJ\ITENDENT 0A1l?-Sl(iNMf>

SIGNATURE OF SECRETARY-TR.E/\SURER

EDUC 6049 {REV 2000/09)

6049

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SCHEDULES AS REQUIRED BY THE FINANCIAL INFORMATION ACT

TABLE OF CONTENTS

Management Report

Schedule of Debts

Schedule of Guarantee and Indemnity Agreements

Statement of Severance Agreements

Schedule of Remuneration and Expenses

Schedule of Payments for the Provision of Goods and Services

Explanation of Differences to Audited Financial Statements

2016-2017 Financial Statements

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STATEMENT OF FINANCIAL INFORMATION SCHOOL DISTRICT N0.39 (VANCOUVER)

FISCAL YEAR ENDED JUNE 30, 2017

MANAGEMENT REPORT

The Financial Statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with Canadian Generally Accepted Accounting Principles and the integrity and objectivity of these sta~ements are management's responsibility.

Management is also responsible for all the other schedules of financial information and for ensuring that this information is consistent, where appropriate, with the information contained in the financial statements and for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced.

The Board of Education is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control and for approving the financial information included in the Statement of Financial Information.

The external auditors, Office of the Auditor General, conduct an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the financial statements as required by the School Act. Their examination does not relate to the other schedules of financial information required by the Financial Information Act. Their examination includes a review and evaluation of the board's system of internal control and appropriate tests and procedures to provide reasonable assurance tha:t the financial statements are presented fairly.

On behalf of School District No.39 (Vancouver)

John Lewis Acting Superintendent December 2017

J. David Green Secretary Treasurer December 2017

This statement is prepared pursuant to the Financial Information Regulation, Schedule 1, Section 9.

SCHEDULE OF DEBTS

Information on all long term debt is included in the Notes of the School District Audited Financi.al Statements.

This statement is prepared pursuant to the Financial Information Regulation, Schedule 1, Section 4.

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SCHEDULE OF GUARANTEE AND INDEMNITY AGREEMENTS

School District No. 39 (Vancouver) has not given any guarantee or indemnity under the Guarantees and fndemnities Regulation.

This statement is prepared pursuant to the Financial /reformation Regulation, Schedule /, Section 5.

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STATEMENT OF SEVERANCE AGREEMENTS

There were eight severance agreements under which payment commenced between School District No. 39 (Vancouver) and its non-unionized employees during fiscal year 2017.

These agreements represent sixty-six months' compensation.

This statement is prepared pursuant to the Financial Information Regulation, Schedule 1, Subsection 6(7).

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Schedule of Remuneration and Expenses

Elected Officials Remuneration E,menses

Alexander Joy Trustee 7,580.47 Bacchus Patricia Trustee 7,580.47 Ballantyne Fraser Trustee 7,580.47 281.47 Fraser Janet Trustee 7,580.47 236.74 Lombardi Michele Trustee 8,212.03 218.40 Noble Penelope Trustee 7,580.47 130.50 Richardson Christopher Trustee 7,580.47 235.66 Robertson Stacy Trustee 7,580.47 292.68 Turner Dianne Trustee 166,732.10 2,221.85 Wong Allan Trustee 7,580.47 405.26

$ 235,587.89 $ 4,022.56

Employees with Remuneration Exceedin~ $75.000 Remuneration Expenses

Abarquez Richard Teacher Elementary 81,419.66 40.00 Abersold Judith Speech Language Pathologist 96,341.45 Adada Laetitia Teacher Elementary 81,047.81 90.00 Adams James Elementary Principal 117,188.14 3,486.96 Adams Barbara Teacher Elementary 95,603.41 Adams Sheri Teacher Elementary 95.375.83 125.00 Adams Barbara Teacher Elementary 88,458.74 115.00 Adams Susan Teacher Elementary 86,003.96 Adrian Vanessa Teacher Elementary 86,003.96 195.00 Adrian-Hamazaki Edward Teacher Secondary 94,345.74 Aelbers Tony Electrician 88,277.49 Affleck Jodie Teacher Elementary 85,989.99 191.50 Agius Lisa Teacher Secondary 76,554.95 Agyeman Kingsley Teacher Secondary 85,818.67 85.00 Ahluwalia Herjote Teacher Elementary 78,269.09 130.00 Akita Emily Strings and Band - Elem 87,813.23 75.00 Akrap Nicky Secondary Vice-Principal 110,738.62 Alain Claudette Elementary Principal 113.236.47 Alary Dale Analyst 75,932.10 Albrecht Michael Teacher Secondary 87,150.36 Albutat Jennifer Teacher Elementary 94,010.81 Alderman Christopher Manager, Staffing 100,955.90 436.75 Alexander Janet Teacher Elementary 93,450.49 Alexander Stacey Senior Advisor LR 88,518.85 80.50 Algas-Latorre Fernando Area Counsellor - Elem 89,681.35 Ali Seema Teacher Secondary 95,372.34 Ali Shaw Shareeda Teacher Elementary 95,603.41 120.00 Aliphtiras Georgia Teacher Elementary 79,531.80 Alkalay Andrea Teacher Secondary 88,484.45 Allan Lisa Teacher Elementary 93,869.51 Allen Jeff Electrician 93.219.76 Allen Chris Supervisor-Risk Management 92,370.13 2,360.57 Alley Frances Special Education - Sec 108,485.87 Allina Michael Teacher Secondary 95,603.41 Allison Heather Teacher Elementary 91,702.76 Almeida Susan Teacher Elementary 76,646.74 50.00 Alstad Gregory Teacher Elementary 97,711.83 Altman Jennifer Teacher Elementary 94,345.74 139.50 Alvares Anne Teacher Secondary 98,783.52 Ambrose Dale Summer School Administrator 100.476.18 9.00

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Amos Kevin Supervisor-Learning lnfoTech 85,273.90 An Paul Teacher Elementary 87,150.36 Andersen Ronald Carpenter 79,852.58 Anderson Barbara Education Coordinator 83,903.09 112.01 Anderson Linda Teacher Elementary 81,451.86 105.00 Andres Monica Teacher Elementary 95,149.82 290.00 Andrews Linda Teacher Elementary 95,603.41 34.04 Anema Melissa Teacher Elementary 87,231.61 Ang Genalyne Teacher Elementary 99,840.37 Angel-Lara Angela Teacher Elementary 79,518.80 Annas Richard Teacher Secondary 91,463.53 Appel Frederick Teacher Secondary 100,728.04 Appleton Karen Teacher Elementary 87,244.61 Aprim Benjamin Teacher Secondary 91,273.75 Arbez Louise Teacher Elementary 93,979.49 50.00 Archer Christopher Teacher Elementary 87,244.61 Archer Liza Teacher Elementary 86,003.96 155.00 Arduini Anabela Teacher Elementary 86,003.96 Arkiletian Robert Teacher Secondary 86,003.96 Armitage Marla Teacher Elementary 94,345.74 Arnold Leslie Teacher Secondary 91,660.00 Arnold Yann Special Education - Sec 88,514.46 Arvanitis Aphrodite Teacher Elementary 80,713.35 41.04 Asai Cynthia Teacher Elementary 83,750.72 30.00 Ascher Christopher Teacher Secondary 94,745.74 Asmani Marya Teacher Secondary 77,391.23 130.00 Asmoucha Samuel Teacher Elementary 94,097.95 60.00 Atkinson Laura Teacher Elementary 89,613.11 Atkinson Michael Teacher Elementary 80,834.35 Atterton Carl Teacher Elementary 80,040.36 Au Henry Elementary Principal 113,236.47 1,067.79 Aubichon Franklin Teacher Secondary 87,150.36 40.19 Aulakh Harkiran Teacher Secondary 79,518.80 Aweida Dana Teacher Elementary 95,603.41 45.00 Bach David Secondary Vice-Principal 110,807.87 Backerman Linda Teacher Elementary 94,345.74 50.00 Baerg Julie Teacher Secondary 86,961.90 Baillie Alexander Teacher Secondary 85,452.46 Bain Deirdre Teacher Elementary 86,003.96 105.00 Bains Ranjit Secondary Principal 118,464.14

-Bains Surbj it Summer School Administrator 95,423.96 191.75 Bains Suman Teacher Secondary 90,600.82 Baird Cecil Teacher Secondary 96,771.09 100.00 Baker Lorraine Elementary Vice-Principal 102,804.43 Baker Jean Teacher Secondary 78,175.64 Bakken Lorraine Teacher Elementary 94,269.74 279.28 Baldwin Eric Teacher Elementary 82,467.01 40.00 Ballarin Ricardo Teacher Secondary 91,382.28 Balzarini Sharon Teacher Elementary 87,763.96 Bankonin Susan Teacher Secondary 78,689.61 Barber Catherine Teacher Elementary 79,518.80 Barber Amanda Teacher Gifted Program 79,518.80 164.82 Barclay Jill Teacher Elementary 91,702.76 116.50 Baron Tanya Teacher Secondary 87,231.61 Baron Tara Teacher Secondary 77,449.45 Barre Marc Teacher Secondary 94,345.74 Barros Melania Teacher Elementary 87,231.61 Bartha Patricia Teacher Elementary 79,115.12 Bartlett Steven Teacher Elementary 96,276.46

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Bartlett Gretchen Teacher Elementary 79,518.80 Bassi Baldeep Teacher Secondary 79,871.46 Basso Maririta Teacher Elementary 86,003.96 Batchelor Bernice Teacher Elementary 94,345.74 50.00 Batista Carmen Senior Manager - HR 131,698.06 3,222.29 Bauder Aynslee Teacher Elementary 85,736.14 Baulcomb Craig Prov! Resource Program - Elem 83,698.30 445.00 Bautista Edwin Teacher Elementary 79,542.22 552.99 Baxter Ian Teacher Secondary 97,382.20 Bayne Norma Teacher Elementary 86,003.96 100.00 Beadle Evelyn Teacher Elementary 82,032.74 Beamish Wendy Teacher Secondary 87,231.61 Bean Roxanne Teacher Secondary 87,150.36 52.42 Beatch Patricia Manager, Employee Wellness 100,317.98 Beaton Gregory Teacher Secondary 87,231.61 140.00 Beattie Karen Teacher Elementary 79,518.80 25.00 Beaucock Kim Teacher Secondary 103,070.53 100.00 Beaudry Cheryl Teacher Elementary 93,329.11 Becker Robin Teacher Elementary 88,117.90 40.00 Bedard Marie-Claude Teacher Elementary 79,518.80 77.68 Beeman Jill Teacher Elementary 87,023.95 Begg Leslie Teacher Secondary 78,691.06 584.93 Beharry Peter Teacher Secondary 86,243.18 Belanger Daniel Elementary Vice-Principal 102,885.02 4,226.90 Belecos Shaw Anastasia Teacher Elementary 79,518.80 Bell Brian Manager - Operations 111,157.96 Bell Elizabeth Teacher Elementary 94,345.74 38.00 Bell Robert Teacher Elementary 85,780.15 Bell Erin Teacher Elementary 83,522.89 Belliveau Susan Teacher Elementary 87,150.52 35.00 Bemister Jesse Teacher Elementary 96,217.22 60.00 Bender Erin Teacher Elementary 93,787.47 40.00 Benedet Loreen Teacher Elementary 79,518.80 Bennett June Teacher Elementary 86,003.96 212.95 Benson Alexander Teacher Secondary 87,231.61 Benson Mara Teacher Secondary 79,518.80 125.00 Bercic Thomas Perm Sub - Sec 91,202.19 Bergant Lydia Psychologist - Elem 103,722.89 Berger Fiona Teacher Elementary 86,003.96 50.00 Bernauer Karin Teacher Elementary 87,150.36 13.00 Biela Pamela Area Counsellor - Elem 85,467.99 Biggs Sharon Teacher Elementary 87,150.36 10.00 Bigiolli Angela Teacher Secondary 100,015.56 Bildstein Lucia Teacher Elementary 87,231.61 Billingsley Jennifer Teacher Elementary 86,786.80 30.00 Biln David Teacher Elementary 99,848.83 Bilodeau Shane Teacher Elementary 85,121.41 75.00 Bilodeau Stephanie Teacher Elementary 79,518.80 Binder Anita Teacher Secondary 93,225.88 130.00 Bion Elizabeth Teacher Elementary 77,281.46 Bird Lora Teacher Elementary 95,603.41 37.13 Bird Naomi Teacher Secondary 87,567.22 50.00 Birkenhead Sandra Teacher Seconda1;y 95,603.41 736.67 Birks Carole Teacher Secondary 88,214.76 Birsan Irina Teacher Secondary 92,112.32 54.95 Birsan Alina Teacher Secondary 81,915.53 Bishop Kelly-Anne Special Education - Elem 95,603.41 Bisset Heather Teacher Elementary 87,231.61 67.11 Bitz Philip Bid Eng 250001-350000 sqft 77,440.09

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Black Paul Teacher Elementary B6,003.96 25.00 Blackman Hugh Elementary Principal 121,7B9.57 115.60 Blair Sonia Secondary Vice-Principal 110,06B.94 Blake Karen Coordinator - Career Programs 162,373.6B Bland Charmian Teacher Elementary B6,525.56 47.55 Bleko Kata Teacher Secondary 79,51B.BO Block Ellen Teacher Elementary 79,51B.BO Bodden Robert Elementary Principal 121,773.68 239.68 Bodnaruk Elena Teacher Elementary B3,068.03 65.99 Bohl Bonnie Special Education - Sec 86,003.96 Bohmer Aaron Plumber 79,896.85 Boily Brigitte Teacher Elementary 7B,691.06 Boitard Daniel Teacher Elementary B7,231.61 45.00 Bolanos Jessica Special Education - Sec BB,532.32 Bolianaz Michael Elementary Vice-Principal 102,885.02 204.49 Bolton S. Ann Summer School Administrator 110,437.06 31.75 Bolton Wyatt Teacher Secondary 98,B69.15 Bombino Giovanna Teacher Secondary Bl,729.56 40.00 Bonnefoy Guy Interim Secretary Treasurer 169,417.50 19,552.41 Bonnis Elisha Teacher Elementary 95,603.41 Bonvillain Lynda Mgr - Student Support Services 87,238.43 24.00 Boomer Brian Carpenter 81,059.20 Borason Michael-Don Special Education - Sec BB,214.58 123.25 Bordon Robert Teacher Secondary 85,961.48 130.00 Borg Tammy Teacher Elementary 98,577.66 Borges Danny Teacher Secondary B7,455.00 125.00 Borsato Justin Teacher Elementary 79,51B.80 Boschung Sallie Area Resource - Elem B9,430.7B 10.65 Botero Ivan AE Instructor Structured Cours 76,232.9B 140.00 Bouchard Helene Teacher Elementary 87,231.61 Boucher Robert Special Education - Sec 95,148.24 Boucher Aimee Teacher Elementary 77,601.48 332.51 Boulding Nicholas Special Education - Sec 79,518.80 Boulet Ariel Teacher Secondary 94,345.70 236.04 Bourque Nancy Elementary Vice-Principal 102,252.44 1,5BB.11 Bowden Virginia Teacher Gifted Program 75,793.95 155.00 Boyes Cody Teacher Secondary 79,531.BO Boylan Brenda Teacher Elementary 94,6B2.64 Brack Donna AE Instructor BB,63B.33 Bradley Agnes Teacher Elementary B6,696.77 Bramhoff Anita Teacher Elementary 86,243.18 430.50 Braun Jennifer Teacher Secondary 99,645.54 74.75 Braun David Teacher Secondary 95,603.41 Braun Barton Teacher Elementary 87,150.36 141.24 Braverman Michael Teacher Secondary 87,150.36 Bray Kelvin Painter 77,336.62 Breden Morgan Secondary Vice-Principal 94,615.59 Bredin Shauna Teacher Elementary B7,231.61 Breheny Darcy Teacher Elementary B6,75B.57 139.50 Brennan Nancy Associate Superintendent 16B,243.91 B,642.12 Breslauer Klaus Teacher Secondary 79,51B.BO Breslin Brian Teacher Elementary 79,51B.80 116.64 Bretherton Sarah Teacher Secondary 94,345.74 50.00 Breton Lorraine Teacher Secondary 99,557.90 103.57 Brett Allison Teacher Secondary 99,323.49 143.74 Bring Dara Supervisor - Maintenance 107,341.07 Brion Peter Teacher Secondary B5,9B9.99 Brix Patricia Psychologist - Elem 79,430.36 100.00 Broadbent Marion Elementary Principal 121,773.6B

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Broman Pamela Teacher Elementary 79,518.80 30.00

Bromige Christopher Special Education - Sec 86,003.96

Brooks Margaret Teacher Secondary 81,729.56

Brothers Sheelagh Teacher Elementary 79,104.93 110.00

Brown Roderick Teacher Secondary 116,055.95

Brown Jesse Elementary Vice-Principal 102,885.11 165.43

Brown Jane Teacher Elementary 94,345.74

Brown Leanne Teacher Secondary 90,835.12 250.00

Brown Leslie Teacher Elementary 86,816.28 697.20

Brown Angela Teacher Elementary 84,145.35

Brown Dana Teacher Secondary 80,518.49

Brown Zoi Teacher Elementary 79,922.65

Brownrigg Richard Teacher Secondary 94,345.74

Bruder Erin Perm Sub - Elem 81,148.01

Bruechert Walter Teacher Elementary 95,603.41 205.00

Brumwell Craig Teacher Secondary 98,400.91 150.00

Bruyere Johnathon Teacher Elementary 79,311.86 312.50

Bryce Keith Teacher Elementary 86,169.98

Buis Kenneth AE Instructor Structured Cours 103,370.05

Buium Gregory Teacher Secondary 88,602.10 130.00

Burchill Donald Area Counsellor - Elem 76,845.86

Burd Rosemary Teacher Elementary 81,745.27

Burdon Shirley Teacher Secondary 94,237.88 128.90

Burkett Danielle Teacher Elementary 86,003.96

Burnell Bonnie Teacher Secondary 88,214.76

Burnham W.Jim Secondary Principal 129,836.72

Burrell Scott Teacher Elementary 75,752.37

Burrus Adrian Teacher Elementary 85,567.94

Burton Shannon Elementary Principal 115,755.07 175.07

Buss Michael Machinist 81,484.86

Butler Vivian Teacher Elementary 94,345.74 59.60

Butler David Teacher Elementary 93,804.23 300.00

Butler Joelle Teacher Elementary 79,51'8.80 265.03

Bylsma Alan Teacher Secondary 96,003.41 200.48

Byrne Jennifer Teacher Elementary 99,840.37 252.92

Byrne Meghan Teacher Secondary 76,059.61 956.97

Byron Shane Teacher Secondary 95,603.41

Cabrone Elvi Teacher Elementary 87,568.86

Caluori Joanna Teacher Elementary 79,518.80 170.00

Calvert Kyle Teacher Elementary 94,345.74

Cameron Jane Teacher Elementary 85,980.66

Cameron Ruth Teacher Elementary 84,882.41

Cameron Wendy Teacher Elementary 80,354.29 27.26

Cameron Glenn Teacher Secondary 80,330.31

Campbell Sandra Psychologist - Elem 105,646.05 160.17

Campbell Jessica Teacher Elementary 90,009.66 16.54

Campbell Joshua Set BC Provincial - Sec 88,853.72 1,666.80

Campbell Shawn Teacher Elementary 87,231.61

Campbell James Teacher Secondary 86,003.96

Campos Nancy Teacher Secondary 87,244.61

Cancar Miya Teacher Secondary 93,958.63

Candido Marnie Teacher Elementary 94,345.74 270.30

Canning Gregory Teacher Elementary 94,345.74 85.00

Cannon Ian Elementary Principal 117,188.14

Canosa Massimo Electrician 80,139.39

Cantelon Amanda Teacher Gifted Program 79,518.80 50.00

Cantor Diana Teacher Elementary 84,895.08

Caparas Maria Administrative Coordinator 84,859.39

Car Susie Elementary Principal 117,188.14

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Carelse-Borzel Esther Teacher Secondary 87,163.36 40.00 Cargo Stacy Teacher Elementary 79,518.80 Carle Laura Teacher Elementary 86,003.96 82.65 Carlick Frances Teacher Elementary 86,003.96 Carlton Joanne Teacher Elementary 86,003.96 Carmichael Mark Teacher Secondary 96,221.78 Carney Laurel Teacher Elementary 77,268.77 155.00 Caros Jennifer Psychologist - Elem 96,816.07 Carrea Alessandra Teacher Elementary 77,228.17 75.00 Carrell Christopher Plumber 78,416.78 Carriere Valerie Elementary Vice-Principal 103,435.52 Carry Suzanne Teacher Elementary 86,003.96 55.00 Carson Jodine Teacher Elementary 93,896.56 139.50 Carswell Ankie Elementary Vice-Principal 102,989.02 Cartwright Ellen Teacher Elementary 95,603.41 Carver Connie Elementary Principal 117,188.14 56.17 Cassidy Yvette Teacher Elementary 94,345.74 25.00 Cassidy James Teacher Secondary 79,531.80 173.81 Cassie Ross Elementary Principal 121,680.19 Cassie Laurie Teacher Elementary 94,693.05 Castellarin Christopher Teacher Elementary 87,150.36 50.00 Castilho Vagner Teacher Secondary 79,518.80 Castro Karla Teacher Secondary 93,869.74 Catalano Laurena Teacher Elementary 87,631.61 Cauchon Linda Teacher Elementary 79,518.80 50.00 Caulfield-Mal kin Bonnie Area Counsellor - Elem 87,792.47 245.00 Cavaletto Michael Teacher Secondary 86,758.57 195.00 Cavanagh Michelle Teacher Elementary 87,231.61 45.00 Caverzan Renata Teacher Elementary 87,150.36 Cavezza Tammy Teacher Elementary 79,518.80 25.00 Celle Roberta Teacher Elementary 86,290.99 641.86 Chalmers Holly Teacher Secondary 107,762.25 12.90 Chamberlain James Elementary Vice-Principal 102,885.02 1,078.16 Chan Michael Teacher Secondary 106,098.93 136.70 Chan Harinder Teacher Secondary 99,381.74 Chan Colin Teacher Elementary 95,149.82 50.00 Chan Vivian Teacher Elementary 94,345.74 Chan Judy Teacher Secondary 93,498.24 2,239.46 Chan Paul Teacher Secondary 88,321.44 Chan Genevieve Teacher Elementary 86,003.96 35.00 Chan Yong Yong Teacher Elementary 86,003.96 75.00 Chan Jennie Teacher Secondary 79,531.80 125.00 Chan Sylvia Teacher Secondary 77,398.72 320.42 Chan Vince Summer School Administrator 75,190.35 22.00 Chang Donald Teacher Secondary 87,109.28 Chang Irma Teacher Elementary 86,003.96 130.00 Chang Lisa Teacher Secondary 79,518.80 Chan-Henry Gregory Teacher Secondary 87,351.88 Chapelski Jessica Teacher Elementary 75,957.71 50.00 Chapman Katherine Teacher Elementary 80,450.87 75.00 Charette Jacinthe Teacher Elementary 85,786.43 115.77 Chau Johnny Electrician Apprentice 78,341.24 Chee Cynthia Teacher Elementary 96,606.68 Chelladurai Arockiam Teacher Secondary 79,518.80 Chen Bell Distance Education - Sec 101,152.96 45.00 Chen Hattie Teacher Secondary 86,003.96 200.00 Chen Hsin-Hou Teacher Secondary 79,111.32 70.00 Cheng Colin Set BC Provincial - Sec 89,509.66 1,137.63 Chenoweth Matthew Teacher Secondary 87,423.95

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Cheung Weldon Teacher Secondary 87,150.36 Chew Shirley Teacher Secondary 79,518.80 Chiang Musica Technical & Resource Support D 104,386.41 356.50

Chiang Yi Chun Teacher Secondary 80,935.91 40.00

Chiasson John Teacher Elementary 88,122.44 Chin Petersen Jenny Elementary Principal 121,680.19 Chiu Chi Kin Elementary Vice-Principal 101,430.08 Chiu Odelia Deaf and Hard of Hearing 87,762.75

Chiu Francis Teacher Elementary 79,518.80

Cho David Teacher Secondary 95,101.66

Cho Alyson Teacher Elementary 84,907.10 25.00

Chobotiuk Jennifer Teacher Elementary 77,858.96 Choi James Teacher Secondary 98,577.66 100.00

Choi Michael Teacher Secondary 91,286.75 Chong Genevieve Teacher Elementary 94,294.53 Chong Linda Teacher Secondary 87,150.36 Chong Joyce Teacher Elementary 86,696.78 583.83

Chong Vickie Teacher Elementary 79,518.80 Chong Philip Teacher Elementary 79,051.34 30.00 Chong-Ping Kimberley Teacher Secondary 92,652.70 Chow Cynthia Teacher Elementary 91,561.62

Chow Gordon Teacher Secondary 90,235.88 290.00

Chow Stella Summer School Administrator 86,175.88

Chow Karen Teacher Elementary 86,003.96 Chow Shirley Teacher Elementary 86,003.96 Chow Allan Teacher Secondary 86,003.96 296.92

Chow-Humphries Mary Teacher Elementary 87,176.03 Choy Liza Teacher Elementary 90,235.88 377.69

Christison Lynn Teacher Elementary 79,518.80 Chrzastowski-Wachtel Pawel Teacher Secondary 95,251.58 150.00

Chu Jennifer Teacher Elementary 95,099.77 190.96 Chua Martinez Armando Perm Sub - Sec 79,111.33 130.00

Chuaqui Maria Teacher Secondary 79,518.80 Chung Ting Fong Teacher Elementary 85,776.17 Chung Jeeyeon Teacher Elementary 79,518.80 Ciwko Teena Teacher Elementary 86,696.77 41.50

Clar Elizabeth Teacher Elementary 78,598.97 95.58

Clark Denise Teacher Secondary 85,983.94 Clark Heidi Teacher Elementary 79,101.00 40.00

Clark Gavin Coordinator - Community School 78,869.79 1,550.42

Clarke Elizabeth Teacher Elementary 90,294.73

Clay-Smith Geoffrey Teacher Secondary 87,231.29 36.00

Clifton Robert Teacher Elementary 79,518.80 40.00

Cloutier John Teacher Elementary 86,003.96 Clutchey Corrie Teacher Secondary 89,873.47

Coates Helen Teacher Secondary 93,593.20 156.45

Coderre Stephen Special Education - Sec 95,396.55 Codrington Angela Teacher Elementary 87,23L61 206.26

Coelho Andrew Summer School Administrator 91,348.42 28.98

Coffin Steven Teacher Elementary 76,720.40

Coflin Karen Secondary Vice-Principal 110,713.60

Cohen Sharon Teacher Elementary 79,518.80

Coleman Janet Teacher Elementary 86,003.96

Collins Diane Teacher Elementary 80,981.19 113.29

Colpitts Teacher Elementary 79,518.80 270.00

Colvin Norine Teacher Elementary 95,603.41 Comfort Carol Transition Teacher - Elem 95,603.41 Conklin Marnie Teacher Elementary 89,135.02

Conley Tanya Teacher Elementary 75,031.45

11

Connaughton William Teacher Elementary 90,635.79 Connop Price David Coord Communication&Engagement 77,415.35 Conrad Danielle Teacher Elementary 96,003.41 155.00 Conzon Grant Steamfitter 83,455.27 Coo Duncan Teacher Elementary 86,003.96 Cook Jennifer Supervisor - Food Services 100,966.76 3,228.49 Coombs Edward Teacher Elementary 86,016.96 Cooper Romy Teacher Secondary 97,610.77 42.00 Coopersmith Valerie Elementary Principal 122,259.18 300.00 Coopersmith David Prov! Resource Program - Sec 96,003.41 371.06 Corcoran Theresa Coordinator - Community School 78,097.86 Cardoni Christopher Teacher Secondary 88,258.92 120.00 Cormack Mark Elementary Vice-Principal 102,096.07 2,982.73 Cormack Lori Perm Sub - Sec 93,842.64 Correia Grace Teacher Secondary 87,036.81 Corrie Natacha Teacher Elementary 77,504.06 114.50 Corsi Viviana Teacher Elementary 84,532.03 Cortens John Elementary Principal 113,154.95 Cosgrove Lynne Area Counsellor - Elem 89,739.44 Costa Maria Teacher Elementary 86,695.19 Costea Kenneth Teacher Elementary 87,244.61 Costello Jesse Teacher Elementary 84,853.03 150.00 Cote Lyse Teacher Elementary 87,139.45 Cotton Graeme Teacher Elementary 95,603.41 Cottrell Mary Teacher Elementary 79,518.80 172.00 Cougny Benjamin Teacher Secondary 87,150.36 Courage Andrea Special Education - Sec 88,360.20 50.00 Courage Bernadine Teacher Elementary 86,332.32 Coutts Graeme Teacher Elementary 99,853.37 35.00 Cowin Maureen Facilities Planner 77,844.98 663.01 Cozma Alina Teacher Secondary 75,919.25 Craig Noella Teacher Elementary 95,988.22 Cramb Eleanor Area Case Manager 99,423.36 Crawford Jan Teacher Secondary 86,003.96 Creanga-Kurth Odette Teacher Secondary 86,987.57 Creighton Debra Special Education - Elem 79,518.80 Crescenzo Alfonso Teacher Secondary 83,693.18 Crespo Grace Teacher Elementary 79,518.80 255.00 Crisp James Teacher Elementary 93,435.61 100.00 Cross Mira Teacher Secondary 99,433.45 Cuccurullo Lia Teacher Elementary 81,715.96 230.00 Cuerrier Alin 'J'eacher Secondary 86,442.81 Cultum Irene Teacher Elementary 87,244.61 146.80 Cumming Wendy Teacher Elementary 79,518.80 Cumming Drew Electrician 75,652.56 Cunha Mario Plumber 85,723.50 Da Silva Pedro Secondary Principal 129,905.81 1,257.59 Dabideen-Sonachansingh Judy Teacher Secondary 79,518.80 Dalla-Zanna Gaye Teacher Elementary 77,863.32 30.00 Dallyn Susan Teacher Elementary 95,603.41 85.00 Danilovic Tania Teacher Elementary 86,003.96 213.68 Danylchuk Daria Area Resource - Sec 91,565.64 David Carolyn Teacher Elementary 95,603.41 Davidson Andrea Dist Principal-Alt Prg & Comm 128,132.94 Davidson Marilyn Teacher Elementary 96,459.68 321.98 Davidson Margaret Administrator On Call 90,727.66 Davies Megan Elementary Principal 112,563.87 168.00 Davies D. James Teacher Secondary 79,518.80 Davis Aaron Director of Instruction 126,930.00 3,501.70

12

Davis Nathalie Teacher Elementary 95,603.41 Davis Denise Special Education - Sec 79,518.80 316.13 Dawson John Sec Dist Principal Field Serv 126,142.72 1,706.20 De Forge Eileen Teacher Elementary 76,744.23 De Iaco Rosa Special Education - Sec 90,379.95 425.00 De Jardin Linda Teacher Elementary 94,345.74 De Santis Michael Teacher Secondary 86,511.31 43.53 De Verteuil Glenn Teacher Elementary 86,617.60 345.00 De Vita Kelly Teacher Elementary 93,899.59 52.00 Dean Tamara Summer School Administrator 105,336.15 38.00 Debroder Robert Bid Eng 160001-250000 sqft 76,983.28 Delafenetre Frederic Teacher Secondary 87,231.29 Delong Ian Teacher Elementary 90,654.74 Delorme Patrick Teacher Secondary 75,799.42 120.46 Delville-Pratt Ruth Teacher Secondary 77,648.51 Demarco Dion Teacher Secondary 87,231.61 Demers Guy Teacher Secondary 96,003.41 41.50 Demiris Soultana Teacher Elementary 97,856.26 40.00 Dempster Kyle Teacher Secondary 89,656.72 994.00 Dent Susan Teacher Elementary 87,093.14 Deo Rajnil Elementary Vice-Principal 102,885.02 Deragopian Aida Teacher Elementary 86,923.56 117.00 Derban Elyssa Set BC Provincial - Sec 88,374.88 1,193.93 Dermott Michelle Teacher Secondary 86,568.61 Derpak David Secondary Principal 129,836.72 857.41 Derreth Eugene Teacher Secondary 100,140.63 Des Mazes Andrea Teacher Secondary 86,003.96 701.09 Desai Jagruti Secondary Vice-Principal 110,120.96 Desai Sathi Teacher Elementary 79,104.93 Deschner Wynn Teacher Secondary 85,310.84 Desjarlais Juanita Secondary Vice-Principal 102,488.56 629.56 Devereaux Elizabeth Teacher Elementary 93,450.49 Devji Saira Teacher Elementary 79,518.80 Dewar Tammy Teacher Elementary 75,866.46 55.00 Dewreede Christopher Teacher Secondary 97,991.88 250.00 Dhaliwal Rupy Teacher Secondary 92,026.34 Di Carlo Teresa Teacher Elementary 79,518.80 46.68 Di Giacinto Paul Teacher Elementary 79,518.80 Di Giovanni Vita Teacher Elementary 95,492.43 75.00 Dial Harbinder Teacher Secondary 86,758.57 Dias John Plumber 81,956.73 Dicesare Diana Area Resource - Elem 90,073.22 Dickie Colleen Supervisor - LS 93,640.02 3,000.00 Diesvelt Alison Teacher Elementary 87,244.61 250.00 Dilgir Zohreen Teacher Elementary 79,518.80 Dill-Jones Marian Teacher Secondary 87,231.61 25.00 Dimitropoulos Ekaterina Teacher Elementary 79,311.14 Dinning Alina Teacher Elementary 79,518.80 1,114.15 Dionne Karen Teacher Secondary 90,835.12 55.00 Dixon Alison Teacher Elementary 86,003.96 Dixon Caroline Teacher Secondary 81,941.81 67.20 Dixon Shantelle Teacher Elementary 79,518.80 Dizy William Special Education - Sec 87,399.68 34.55 Dobie Polly Teacher Secondary 79,918.80 10.00 Dobry Janine Teacher Elementary 79,518.80 301.21 Dodd Thomas Teacher Elementary 79,518.80 Dodds Patrick Teacher Elementary 78,336.23 Dolson Chelsea Speech Language Pathologist 80,131.04 Donaldson Lindsay Teacher Secondary 90,866.06 100.00

13

Donegan Chris Teacher Elementary 87,231.61 Dong Dana Teacher Elementary 80,078.63 Donison Cheryl Teacher Secondary 76,186.91 Donnelly Allyson Teacher Elementary 85,784.82 68.35 Donovan Maria Elementary Vice-Principal 102,989.02 236.00 Dorchester Melanie Teacher Elementary 81,424.20 150.00 Dosdall Leah Teacher Elementary 87,599.02 Dou Teresa Teacher Secondary 87,150.36 220.99

Uoucette Murray Associate Superintendent 195,028.00 23,292.82 Douglas Cheryl Teacher Elementary 94,199.05 1,176.59

Douglas Tiffany Teacher Elementary 87,969.20 120.00 Douglas Julie Teacher Secondary 86,003.96 10.00 Dowle Brenda Teacher Secondary 89,482.58 130.00 Dowling Jacqueline Teacher Secondary 85,637.16 270.00 Doyle Tony Project Manager - LIT 100,897.97 Drescher John Set BC Provincial - Sec 96,374.13 196.10 Driver Diane Teacher Elementary 92,289.92 Drury Maria Helena Supvsr-Finan.Report&Compliance 101,582.38 1,179.75

Duarte Gissela Teacher Elementary 78,079.62 40.00

Duck Catherine Area Resource - Elem 88,228.37 375.00 Dudra Cynthia Teacher Secondary 81,729.63 163.79 Dulai Sohan Aboriginal Education - Sec 83,018.73 Duncan Lorna Secondary Vice-Principal 110,699.12 300.04

Dunne Graham Teacher Secondary 87,231.61 Duong John Assistant Manager-Maintenance 94,943.88 1,052.96

Duong Peter Carpenter 79,477.39 Durno Gregory Teacher Secondary 78,689.61 Durrieu Marlene Teacher Elementary 86,003.96 Durward Magdalena Teacher Elementary 85,577.94 Dyer John Teacher Elementary 79,531.80 Dyer Brenda Teacher Elementary 79,518.80 20.00 Dykstra Simon Teacher Secondary 91,382.28 Ebeling Susanne Teacher Secondary 79,518.80 Eddy Akemi Teacher Elementary 87,150.36 180.00

Edge Richard Summer School Administrator 85,344.12 242.75 Ediger Krista Secondary Vice-Principal 101,946.60 13.00

Edwards Eileen Teacher Secondary 95,603.41 Edwards Vincent Elementary Vice-Principal 87,231.66 Edwards Lisa Teacher Secondary 76,911.41 Ee Brian Teacher Elementary 95,603.41 45.00 Egilsson Kelly Teacher Secondary 99,645.54 Ehler Robert Teacher Secondary 87,231.61 Ehn Zsuzsanna Teacher Secondary 87,150.36 434.54

Eisner Elizabeth Teacher Secondary 79,103.48 87.50

Ekdahl Moira Teacher Secondary 89,361.28 Ekelund Douglas Teacher Secondary 79,518.80 Elia Therisa Teacher Secondary 94,345.74 Embree James Summer School Administrator 100,310.61 42.15 Emeno Donna Administrator On Call 85,746.74 Emerick Michael Teacher Elementary 75,424.60 Eng Jason Elementary Principal 115,769.95 3,647.00

Eng Eydie Teacher Secondary 87,150.36 Eng Carmen Teacher Elementary 75,424.60 85.00 Engel-Aiello Jessica Teacher Secondary 87,445.21 189.00 Engler Kevin Teacher Secondary 85,990.00 English Todd Teacher Elementary 80,040.36 42.97

Enns Kelly Teacher Elementary 92,421.83 136.85 Enns Michael Teacher Secondary 87,231.61 87.58 Enns W.T. Dale Teacher Secondary 79,918.80

14

Enthoven Anjuli Teacher Secondary 75,957.71 Epp Elfriede Teacher Elementary 84,882.40 75.53

Epplette Jonn Supervisor - Grounds 94,916.20 240.90

Erickson Bryan Teacher Secondary 91,286.75 Erwin Katy Teacher Elementary 95,603.41

Erwin Bradley Heat & Frost Insulator 78,517.75 Esnault-Oka Adele Teacher Secondary 91,825.20

Evans Peter Elementary Principal 121,680.19 1,078.21

Evans Rosemary Special Education - Sec 87,150.36 112.51

Evans Lisa Teacher Elementary 86,003.96 175.18

Evans Russell Teacher Secondary 79,335.36 266.15

Evans Jodi Teacher Elementary 76,206.38

Everaars Laurence AE Instructor On Call 88,415.17 Everman Rebecca Teacher Elementary 86,817.74 125.00

Eves Timothy Teacher Elementary 91,481.57

Ewan Greg Electrician 75,582.48 Fabry Natalie Teacher Elementary 87,231.61 40.00

Faizabadi Giti Teacher Secondary 79,518.80 130.00 Fanthorpe Ernest Manager - Facility Development 114,382.35 1,347.20

Farias John Supervisor - Operations . 98,308.44 1,849.97

Farrell Imelda Teacher Elementary 93,002.87

Farrell Coni Teacher Elementary 87,150.36 Farrell Sandra Teacher Elementary 86,243.18

Fazio Rosa Elementary Principal 120,994.86 849.96

Feeley Paul Teacher Elementary 79,531.80

Fell Graeme Teacher Elementary 79,518.80 Feng Janet Teacher Elementary 79,518.80 176.90

Feniak Catherine Elementary Principal 121,773.68 Fenton Brenda Teacher Elementary 92,814.34 130.00

Ferguson Robert Teacher Secondary 89,060.00 1,771.94

Fergusson Megan Teacher Secondary 87,231.61 Fergusson Nancy Teacher Elementary 86,003.96 Fernandes Tony Painter 88,404.52

Fiddler Donald District Principal 175,206.33 141.63

Fielden Kathleen Teacher Elementary 81,613.86

Filleul Mary Transition Teacher - Sec 87,808.79 Finch Rosemaire Elementary Principal 112,587.87 1,116.96

Finch-Cowie Melanie Teacher Elementary 86,003.96 254.63 Findlay Jody Teacher Secondary 88,214.76 105.00

Fisher Andrew Teacher Elementary 87,150.36 Fitzgerald Ross Painter 76,543.91 Fleming Stephen Teacher Secondary 79,518.80

Florio Robert Teacher Secondary 95,603.41 125.00

Foell Lindsey Teacher Secondary 88,264.49

Foran Lesley Teacher Elementary 94,345.74 Foran Paula Area Counsellor - Elem 80,875.56 543.95

Forbes Lynn Teacher Secondary 87,231.61 Foreman Suzanne Teacher Elementary 86,403.86 Foreman-Ng Kate Teacher Elementary 93,789.05 430.78

Forgeron Terrance Carpenter 93,442.66

Forgeron Jann Teacher Secondary 84,213.46

Forsselius Gail Teacher Elementary 78,691.06 150.00

Forsyth Deborah Teacher Elementary 94,490.68

Foster Jason Teacher Secondary 96,607.97

Foster Maria-Teresa Teacher Secondary 86,003.96 100.00 Fouracres Wendy Teacher Elementary 80,132.39 8.25

Fournier Jolayne Teacher Elementary 95,603.41 100.00 Fowler K. Jean Speech Language Pathologist 89,078.51 Fox Sandra Teacher Elementary 95,018.99

15

Foxx Verena Teacher Elementary 80,746.49 40.00 Fracca Sandro Teacher Secondary 90,318.43 Francis Mona Teacher Elementary 94,345.74 Francis Nicholas Teacher Secondary 79,317.70 150.00 Francisco Gilberto Supervisor - Operations 102,480.73 1,797.00 Franco Julio Teacher Elementary 80,132.40 Francom Stewart Teacher Secondary 86,716.20 Fraser Christine Area Resource - Elem 96,060.77 Freeman Keel Teacher Secondary 80,927.86 259.00 Freeze Lori Teacher Elementary 84,213.46 274.80 Freigang Kelly Sheet Metal Worker 84,523.17 Frenzell Burt Elementary Principal 122,579.21 Friend Charlotte Set BC Provincial - Elem 96,676.97 4,014.18 Friesan Aaron Teacher Secondary 96,306.05 Friesen Betty-Anne Teacher Elementary 94,345.74 50.00 Friesen Manuella Teacher Elementary 91,657.98 Friesen Carla Teacher Elementary 87,231.61 139.50 Friesen Donald Sheet Metal Worker 80,918.40 Friess Lourdes Teacher Elementary 81,680.53 Frigault Kathleen Teacher Elementary 87,231.61 Fritz Sharon Teacher Secondary 81,510.05 Froebe Karen Teacher Elementary 87,150.36 Froese Carole Elementary Vice-Principal 103,126.52 1,332.58 Fryer-Mangan Susan Teacher Elementary 79,518.80 Frykberg Chris Teacher Elementary 83,619.28 Fullerton Ryan Teacher Secondary 99,278.34 Fung Douglas Teacher Secondary 94,358.74 Fung Ted Teacher Secondary 87,150.36 45.00 Fung Judy Teacher Elementary 86,696.77 40.00 Furey Patrick AE Instructor Structured Cours 85,580.44 Gabbott Geoffrey Teacher Secondary 90,835.12 92.32 Gabelman Brett Special Education - Sec 94,696.23 Gabelman Nicola Teacher Secondary 78,256.24 853.70 Gagnon Christine Teacher Elementary 86,003.96 196.03 Gagnon Eve Elementary Vice-Principal 82,853.30 Gale Timothy Special Education - Sec 87,231.61 Gallant Eugene Teacher Secondary 92,086.06 Gallmann Tanya Teacher Elementary 87,037.67 100.00 Garfinkel Sandra Home Instruction - Sec 87,150.36 Garzitto Emi Area Counsellor - Elem 97,336.05 275.00 Gascoigne Heather Elementary Principal 121,773.68 2,388.97 Gates Natasha Teacher Secondary 95,997.89 Gates Tracy Teacher Elementary 79,545.89 Gatti Antonietta Teacher Secondary 87,150.36 Gault Frederick Teacher Secondary 87,231.61 Gavin Erin Elementary Principal 121,297.19 13.00 Geisler Gerald Teacher Secondary 86,003.96 Gelb Megan Teacher Elementary 87,250.93 250.44 Gelson Carrie Teacher Elementary 86,003.96 130.00 Gelson Julie Teacher Elementary 85,554.77 80.00 George Nicole Teacher Secondary 83,964.11 200.00 Georgiopoulos Denise Teacher Elementary 86,003.96 Geppert Pauline Special Education - Sec 93,515.26 Gessaroli Karen Teacher Elementary 79,518.80 Ghobrial Heba Speech Language Pathologist 89,040.79 Giardina Simone Teacher Elementary 76,744.23 Gibbens Trevor Teacher Secondary 87,150.36 1,053.80 Gibbs Erin Elementary Vice-Principal 102,492.35 375.00 Gibson Robert Teacher Secondary 95,603.41

16

Giesbrecht Valerie Teacher Elementary 79,518.80 Gill Kalwant Secondary Principal 123,703.95 405.00

Gill Iqbal Secondary Vice-Principal 110,120.96 1,235.00

Gill Raman Teacher Secondary 99,835.33 Gill Jaspreet Distance Education - Sec 99,606.56 Gill Rowena AE Instructor Structured Cours 75,983.00 17.00

Gilmour Wendy District Resource 98,676.88 419.48 Gilmour-Lammerse Christine AE Principal 121,481.97 5,495.09

Glickman Roanna Teacher Elementary 94,793.69 150.00

Glover Julie Teacher Elementary 86,016.96

Gobbi Nichole Teacher Elementary 84,899.62 150.00 Gock Darren Vice Prine-Student Info System 110,080.96 2,505.31

Goddard Anita Home Instruction - Elem 89,534.67 30.40

Godfrey Paul Secondary Vice-Principal 102,221.38 Gofsky Mindy Teacher Elementary 78,277.19 35.00 Golby Risha Elementary Principal 113,236.47 208.61 Goldie Gerald Teacher Elementary 95,603.41

Gomes Deborah Teacher Secondary 84,176.42 230.50

Gomes Meghan Teacher Elementary 75,607.89 165.21

Goncalves Oscar Teacher Secondary 89,688.76 Gonzalez Blanca Teacher Secondary 91,778.74 448.09

Goodacre Sandra Teacher Secondary 81,141.82 85.00

Goodison Dorothy Teacher Elementary 86,695.97 155.00

Goodman David Teacher Secondary 84,099.90 100.00

Goolieff Treena Teacher Secondary 90,835.12 Gordy Patricia Teacher Secondary 86,003.96 Goulet Marie Teacher Elementary 86,659.18

Govier Bruce Plumber 76,689.82 Graham Karl Elementary Vice-Principal 102,885.02 40.23

Grainger Amy Summer School Teacher-Elem 79,048.81 Grant Alexander Secondary Principal 129,836.72 Grant Beverly Teacher Elementary 95,603.41 Grant Aleeta Deaf and Hard of Hearing 88,955.39 62.91

Grant Lynn Teacher Elementary 85,032.82 Grassi Pamela Teacher Elementary 82,841.26

Graves Daniel Teacher Elementary 76,343.89 Gray Merrill Set BC Provincial - Sec 94,332.25 2,618.65

Gray Heather Teacher Secondary 83,588.94 Gray Kimberly Teacher Elementary 82,611.05 30.00

Gray Pascal Special Education - Sec 78,450.94 Green Debra Teacher Secondary 93,718.68 1,079.95

Green Sheldon Teacher Elementary 87,751.14 Greenhalgh Andrea Teacher Elementary 87,763.96 Greenshields Robert Teacher Secondary 89,688.76 225.00 Greenway Gilbert Painter 75,118.82

Greer Elizabeth Teacher Secondary 86,003.96 Greig Karen Teacher Secondary 87,150.36 25.00

Grenier Francois Teacher Elementary 84,425.63 Grenz berg Anica Area Counsellor - Elem 98,572.59 111.88

Grewal Jasvinder Teacher Elementary 88,117.90 Grewal Amandeep Teacher Secondary 83,748.54

Grewal Harinder Teacher Elementary 79,518.80 139.50 Greyhurst Karlene Teacher Elementary 86,0'03.96

Grier Sandra Teacher Secondary 87,231.61 145.00

Grier Kent Project Manage - Facilities 83,370.25 817.45

Grieve Judy Teacher Elementary 86,003.96 Griffiths Michael Teacher Secondary 87,231.61 150.00

Griggs Alison Teacher Elementary 79,518.80

Grimes Valerie Teacher Secondary 79,518.80 100.00

17

Grimm Kathleen Psychologist - Elem 98,215.38 160.17 Groberman Maiky Teacher Elementary 90,891.91 215.00 Groombridge Isabella Teacber Secondary 87,231.61 Grudman Rachel Teacher Elementary 86,983.82 Gruft Geraldine Teacher Elementary 95,603.41 Guraliuk Raymond Teacher Secondary 91,273.75 113.39 Guraliuk Corrie-Anne Teacher Secondary 80,452.20 150.00 Gurney Daphne Teacher Elementary 79,979.00 177.50 Gustafson Gina Teacher Elementary 86,983.79 Haas Christopher Teacher Secondary 90,835.12 433.08 Hachey Donald Teacher Elementary 83,984.20 Hagglund Leanne Special Education - Sec 76,076.11 90.00 Haines Terri Teacher Elementary 87,231.61 Hait Wesley Teacher Elementary 90,240.92 35.00 Haji Deenu Teacher Secondary 90,835.12 Hales Sharon Teacher Elementary 87,150.36 95.00 Haley Allan AE Instructor Structured Cours 97,135.15 41.50 Halim Peter Teacher Secondary 78,558.07 233.99 Hall Stephen Teacher Secondary 92,020.73 Hall-Stevenson Linda Area Counsellor - Elem 99,646.10 Hamaguchi Mette Dist Principal-Student Support 127,900.90 Hamer-Hayley Tara Fae Supervisor - Rent/Lease 85,245.78 Hamlen Glen Teacher Secondary 75,676.83 Hampson Kevin Special Education - Sec 78,477.98 148.40 Hampton· Alan Teacher Secondary 88,214.76 Handscomb Kerry Secondary Vice-Principal 110,724.12 24.19 Hansen Pamela Teacher Elementary 89,119.37 Hansman Glen Learning Services Consultant 105,305.20 Hapton Rennie Teacher Elementary 87,231.61 151.50 Haraga Allison Teacher Elementary 79,518.80 Hardman Andrew Teacher Secondary 87,150.36 250.00 Hardwick Troy Special Education - Sec 86,403.86 Harker Stacey AE Instructor 78,086.43 227.50 Harpell Stacey Speech Language Pathologist 97,904.86 3,335.78 Harper Susan Behaviour Strategies Cons-Elem 92,182.92 Harris Tassie Elementary Vice-Principal 101,417.06 1,562.50 Harris Richard Teacher Secondary 95,603.41 Harrison Nicole Area Resource - Elem 99,824.87 592.64 Hartley-Folz Jon Teacher Secondary 91,609.77 Hartman Eric Teacher Elementary 95,603.41 25.00 Hartman Mary Teacher Secondary 86,003.96 Hasan Ajaz Manager - Operations 92,444.54 1,933.20 Hashigasako Satoko Teacher Secondary 86,132.14 174.90 Hashimoto Nana Teacher Elementary 79,311.14 40.00 Hauck Martin Teacher Secondary 87,231.61 Haveman Angela Secondary Vice-Principal 110,699.12 Hawbolt Kelly Summer School Administrator 106,620.03 58.02 Hawksworth Sheri Teacher Elementary 95,813.90 65.00 Hayes-Brown Elizabeth Elementary Principal 113,236.47 178.91 Haynes Paul Teacher Elementary 79,518.80 Hayre Onkar Special Education - Sec 84,947.09 200.00 Heaney Stephen Service Coordinator-SETBC 76,003.08 Heine Diane Special Education - Sec 98,028.72 30.00

Heinrichs Kimberley Teacher Elementary 94,345.74 65.00 Heisler Koryn Consultant Inclusion 93,041.70 100.00 Henderson Gregory Teacher Secondary 80,984.45 Hengeveld Mike Teacher Secondary 85,029.46 330.00 Hepburn Laura Teacher Elementary 79,518.80 Heyworth Jµdith Teacher Elementary 79,518.80

18

Hickman Jamine Teacher Elementary 87,231.61 150.00 Hickman Rodney Steamfitter 86,499.77 Higgins Peter Carpenter 80,862.63 Hildebrand Jay Teacher Secondary 80,250.33 Hill Patricia Teacher Elementary 86,003.96 55.00 Hinds Barbara Teacher Elementary 93,952.46 Hingson Susan Teacher Elementary 96,307.04 35.00 Hinkson Chelsea Teacher Elementary 75,586.72 Hinson Barbara Teacher Elementary 94,345.74 190.00 Ho Janson Project Office Director 161,238.00 4,043.65 Ho Nina Teacher Secondary 91,382.28 Ho Ivan Teacher Secondary 88,593.24 Ho Ping Teacher Elementary 87,896.10 Ho Sing Hay Teacher Secondary 86,403.96 Hobson Shannon Teacher Elementary 81,510.96 Hock Renee Teacher Secondary 94,180.19 71.41

Hodges Christopher Special Education - Sec 87,482.82 100.25

Hodson Jasper Teacher Elementary 79,342.92 51.08 Hofer Melanie AE Instructor Structured Cours 79,650.97 41.50

Hoflin Christopher Teacher Elementary 78,688.16 139.50 Hogaboam H.Wayne Teacher Secondary 98,387.91 135.96 Holburn Robin Perm Sub - Sec 77,381.97 Holdaway Catherine Teacher Secondary 95,099.77 143.00

Holdaway Erica Teacher Secondary 83,824.72 Holland Lynda Teacher Elementary 95,603.41 Holland Kimberly Teacher Elementary 87,231.61 Hollifield Catherine Area Counsellor - Elem 98,370.59 36.69 Holm Janet Teacher Secondary 78,671.17 Holmes Tonya Teacher Elementary 94,696.23 Homeniuk Katrina Elementary Vice-Principal 102,885.02 30.22

Hornick Bradley Teacher Elementary 79,518.80 350.00 Hong Jennifer Teacher Ele,nentary 96,890.71 190.00 Hong Vickie Teacher Elementary 87,360.29 75.00 Hook Karen Teacher Elementary 86,003.96 432.78

Hooker Rowena Teacher Elementary 78,815.60 Hooper Ludmilla Teacher Elementary 79,518.80 Hoppen Bonita Teacher Secondary 93,503.38 Hornby Susan Teacher Secondary 88,484.45 Horng Stella Teacher Secondary 88,587.20 Horsley-Holwill Joann Senior Manager - HR 123,931.37 134.00 Hounsell Miranda Teacher Elementary 95,603.41 22.31

Howell Margaret Teacher Secondary 88,214.76 170.00 Howes Forman Teacher Secondary 95,602.47 Hoy Sharon Area Counsellor - Elem 80,903.02 318.04 Hsieh Yi Set BC Provincial - Sec 75,242.71 2,170.13

Hsu Lorrainne Teacher Elementary 86,003.96 Hsu Chia-Wei Technical & Resource Support E 79,055.22

Hsu Min Luen Teacher Elementary 78,033.41 6.50 Hsu Chiang Teacher Secondary 76,757.86

Hudson Geoffrey Teacher Secondary 91,768.83 Hudson Sarah Teacher Elementary 75,395.74 Huey Sharon Teacher Secondary 87,372.71 Hufty Susan Teacher Elementary 86,802.41 20.75

Hughes Angela Elementary Principal 115,834.09 13.00

Hughes Amy Teacher Secondary 99,417.95 Hughes Sean Teacher Elementary 96,276.46 164.34

Hughes Paul Teacher Elementary 95,395.01 139.50 Hughes Victoria Teacher Secondary 88,214.76 223.71 Hughes Mary Teacher Elementary 87,231.61

19

Hughes Paul Teacher Secondary 80,786.37 Hugli Wendy Teacher Elementary 87,150.36 98.37 Hui Persis Summer School Administrator 96,983.64 220.00 Hum Nathan Teacher Elementary 87,211.61 120.00 Humeniuk Marion Teacher Elementary 79,518.80 Hummers ton Sarah Teacher Elementary 82,857.91 10.49 Humphries Andrew Secondary Vice-Principal 110,846.29 58.46 Hundal Nancy Teacher Elementary 85,595.05 50.00 Hunt Yvonne Teacher Elementary 87,454.48 225.00 Hunter Jaeger Teacher Elementary 75,594.88 60.00 Hurst Sherry Consultant Inclusion 92,663.38 215.00 Hurst Keri Teacher Elementary 89,192.01 216.95 Husak Karen Teacher Elementary 79,518.80 40.00 Hutchinson loannis AE Instructor Structured Cours 94,433.82 Hutchinson Elena Teacher Elementary 92,249.36 Hutchison Petra Teacher Secondary 94,345.74 119.85 Hwang Jung Perm Sub - Sec 89,186.65 110.00 Hwang Daphne Teacher Elementary 78,251.32 lameo Lorenzo Teacher Secondary 79,518.80 Iaquinta Betty Teacher Elementary 87,150.36 Ikeda Lynda Teacher Elementary 80,132.40 75.00 Inglis Jeanette Teacher Elementary 87,150.36 Ingram Nicola Area Counsellor - Elem 78,916.84 265.33 Innes Steven Electrician 75,632.05 lonta Caterina Teacher Elementary 77,118.75 Irvin Raphael Teacher Secondary 87,150.36 Irvine Karen Teacher Secondary 86,817.74 150.00 Isbister Aldina Teacher Secondary 86,003.96 120.00 lsford-Saxon Kelly Manager - Facility Planning 111,174.96 1,027.75 Isomura Denise Teacher Secondary 87,581.03 707.73 Iuele Franco Special Education - Sec 87,231.61 Izat Lindsay Teacher Elementary 94,345.74 Jack Byron Teacher Secondary 95,603.41 Jack Jennifer Teacher Secondary 86,003.96 Jackson Larissa Psychologist - Elem 90,828.38 107.00 Jackson Sylvia Teacher Elementary 87,917.78 85.00 Jacob Aurelia Teacher Secondary 87,150.36 130.00 Jakoy Lawrence Teacher Secondary 94,345.74 Jamal Soraya Teacher Elementary 87,231.61 171.00 Jambor Allison Teacher Elementary 86,003.96 Jamen Mona Teacher Elementary 80,132.40 James Monica Teacher Elementary 87,l::H.61 James Susanna Teacher Secondary 81,707.59 165.00 Jamieson Catherine Director of Instruction 151,110.04 9,198.28 Jamieson Joseph Teacher Elementary 91,382.28 Janes Charlene Teacher Elementary 79,518.80 300.00 Janze Carl Teacher Secondary 95,442.85 Janze Tracy Teacher Elementary 86,016.96 Jardine Susan Teacher Elementary 87,150.36 165.00

Jay Norman Teacher Secondary 98,577.66 Jay Caroline Teacher Secondary 94,345.74 171.89 Jaye Michelle Teacher Secondary 75,954.75 Jeeva Jasmin Teacher Secondary 87,150.36 Jefferson Matthew Teacher Secondary 89,613.11 Jensen Marea Secondary Principal 129,836.72 3,307.46

Jensen Heather Teacher Secondary 81,548.07

J~ram Paula Teacher Elementary 78,864.34 300.00 Jessa Jennifer Set BC Provincial - Elem 77,189.98

Joe Elizabeth Teacher Elementary 87,231.61

20

Joe Tammy Teacher Elementary 86,003.96

Joe Cheryl Teacher Elementary 79,518.80 80.00

Johal Kavanjeet Teacher Elementary 86,003.96 56.43

Johnson David Teacher Elementary 94,843.90

Johnson Diana Teacher Elementary 94,345.74 378.43

Johnson Kylie Teacher Elementary 86,817.74

Johnson Jennifer Teacher Elementary 86,033.03 164.65

Johnson Nathan Teacher Secondary 76,614.45

Johnston Mark Teacher Secondary 97,241.76

Johnston Jordan Teacher Elementary 94,345.74

Johnston Andrew Teacher Secondary 90,835.12

Johnston Terrance Teacher Elementary 87,150.36

Johnston Julie Teacher Elementary 87,150.36

Johnston Cole Teacher Elementary 76,542.44 100.00

Johnstone Leslie Teacher Secondary 100,083.22

Jones Susan Teacher Secondary 91,273.75

Jones Paul Teacher Secondary 89,688.76

Jones Keith Teacher Elementary 87,150.36 60.00

Jorgensen Margaret Elementary Principal 121,773.68

Judson Ian Teacher Elementary 87,150.36

Jung Helen Teacher Elementary 100,217.62 125.00

Jung Michael Teacher Elementary 93,228.49 45.00

Jung Jennie Teacher Elementary 87,231.61 75.00

Jung Randolph Teacher Secondary 86,033.31

Jung Susan Teacher Elementary 86,003.96 50.00

Jung Susan Teacher Secondary 79,518.80 203.00

Jurgeleit Ejay Painter 79,750.08

Kachmar Dennis Special Education - Sec 86,003.96

Kallergis Sherry Manager - ERAC 94,948.79 325.94

Kam Vincie Teacher Secondary 88,227.76 246.84

Kam Colin Teacher Secondary 76,279.28

Kamin Daniel Teacher Secondary 104,194.00

Kanavos George Teacher Secondary 96,937.50

Karmali Hanif Teacher Secondary 89,656.72

Kartsonas Nancy Teacher Secondary 91,054.28 214.50

Kassam Farzana Teacher Elementary 91,868.57 61.30

Kassis Magdalena Director of Instruction 143,517.74 5,407.62

Kassis Omar Special Education - Sec 86,243.18

Kauldher Sangeeta Summer School Administrator 95,536.34 170.00

Kay Duncan Teacher Elementary 80,040.36

Kefalas Andrew Teacher Secondary 86,881.65

Keizer ·Patricia Teacher Elementary 95,603.41

Keller Dustin Teacher Secondary 89,701.76 276.01

Kelly Ciara Teacher Elementary 94,345.74

Kemp Jane Teacher Elementary 94,121.93 75.00

Keng Govan Home Instruction - Sec 168,797.59

Kennedy Lynne Teacher Elementary 96,461.70

Kenny Erin Teacher Secondary 97,941.11

Kenon Patricia Teacher Elementary 98,548.07 122.60

Kent Bonnie Elementary Principal 117,188.14

Kent Kelly Teacher Elementary 82,303.32 40.00

Keon K.Sheila Teacher Secondary 85,159.36

Keough Adrian Director of Instruction 124,858.73

Kernohan Kristina Teacher Elementary 75,033.12 425.00

Kerr Allison Secondary Vice-Principal 110,699.12

Kershaw Mark Teacher Elementary 79,518.80

Khan Nancy Teacher Elementary 76,621.70 130.00

Khunguray lshver Supvsr - Budgeting&Forecasting 103,935.80 2,347.26

Kidd Laurie Teacher Secondary 94,345.74 260.50

21

Kilback Kenneth Teacher Elementary. 94,345.74 Kilburn Amanda Teacher Secondary 75,957.73 Kim Hye Song Teacher Secondary 85,569.33 175.00 Kim Tanya Teacher Elementary 81,249.37 100.00 Kinakin Jennifer Teacher Secondary 81,534.90 51.01 Kinar Elissa Teacher Elementary 79,518.80 50.00 King Benjamin Secondary Vice-Principal 101,334.84 King Catherine Teacher Secondary 90,835.12 King Maria Teacher Elementary 86,696.77 45.00 King Dianne Teacher Elementary 82,377.32 King Clea Teacher Elementary 79,111.32 40.00 King Tina Teacher Elementary 75,266.49 100.00 Kinna Nadine Teacher Elementary 94,345.74 Kinsey Trevor Teacher Secondary 86,758.57 130.00 Kirby Steven Teacher Elementary 87,231.61 Kirkegaard Sandra Teacher Elementary 95,466.32 30.00 Kirkpatrick Scott Gasfitter 80,804.03 Kirkwood Kyle AE Instructor Structured Cours 100,449.06 Kirmis Karla Teacher Secondary 89,688.76 30.00 Kishi Neil Teacher Elementary 87,150.36 150.00 Kit Jeffrey Teacher Elementary 87,231.61 130.00 Klaassen Adam Teacher Secondary 87,150.36 60.00 Klassen Margaret Teacher Elementary 87,150.36 Klassen Allan Teacher On Call - Sec 76,932.37 150.00 Klemm Richard Teacher Elementary 87,231.61 Kloepper Elisabeth Elementary Principal 121,715.83 3,926.73 Knibbs Daniel Elementary Principal 117,188.14 126.62 Knight Rita Teacher Elementary 94,358.74 Knight Thane Teacher Secondary 90,541.18 Ko Sonia Teacher Elementary 102,887.86 25.00 Ko Warren Health & Safety Officer 78,462.21 1,500.00 Kobbi Faten Teacher Secondary 79,518.80 130.00 Koch Brenda Teacher Elementary 75,424.60 130.00 Kocken Nicolaas AE Instructor 87,683.51 Koe Darryl Teacher Elementary 79,518.80 Koh Geraldine Teacher Elementary 79,918.80 125.00 Kolber Patricia Teacher Secondary 84,659.51 Koloff Timothy Special Education - Sec 87,150.36 Komar Elizabeth Special Education - Sec 87,231.61 Kong Gowa Elementary Principal 117,188.14 Kontos Stamatoula Teacher Elementary 87,231.61 Koo Jacky Teacher Secondary 93,869.74 Koo Maria Teacher Secondary 79,518.80 130.00 Kool Catherine TeacherSecoµdary 79,518.80 25.00 Kooner Jaspreet Teacher Elementary 100,693.62 15.78 Korf Janice Teacher Elementary 87,231.61 i40.00 Koropatnick Stephanie Area Resource - Elem 96,882.88 Korsch Kenneth Machinist 75,474.05 Kos Tanya Teacher Elementary 88,117.90 Kosaka Noriko Teacher Secondary 75,218.95 40.00 Kosman Gregory Teacher Secondary 87,150.36 Kotsaridas Alexandra Teacher Secondary 77,035.57 Kourtessis Vassiliki Teacher Elementary 86,003.96 20.00 Kowalski Richard Special Education - Sec 79,518.80 Koyanagi Patrice Teacher Secondary 79,865.28 Kozuki Tawnya Teacher Secondary 81,898.41 Krausz Katherine Teacher Elementary 87,231.61 220.00 Krickan Alita Teacher Secondary 77,408.77 25.00 Krieg Elizabeth Aboriginal Education - Sec 77,876.07

22

Krohman Laura Teacher Elementary 86,003.96 Krawchuk Gregory Electrician 80,834.82 Krug Timothy Elementary Principal 117,188.14 Kucherhan Arlene Teacher Elementary 79,542.22 224.37 Kuchmistrz Janek AE Instructor 107,697.68 125.00 Kugi Harald Teacher Secondary 79,518.80 Kuhn Brian Director of Learning Info Tech 145,242.70 6,414.19 Kuiper Antonia Teacher Secondary 94,345.74 Kumar Sandy Teacher Elementary 86,003.96 40.00 Kuniss Gerry Teacher Secondary 79,518.80 Kurbis Susan Teacher Elementary 76,283.56 341.60 Kuzmiski Sheila Teacher Elementary 87,150.36 Kvist Brenda Transition Teacher - Sec 100,281.07 200.00 Kwan Pinky Teacher Elementary 90,235.88 235.00 Kwan Linda Teacher Elementary 86,003.96 Kwan Michael Teacher Secondary 81,121.80 Kwok Neva Teacher Elementary 87,231.61 Kwon Paulina Teacher S.econdary 94,345.74 Kwon Anthony Supervisor - Material Services 81,245.01 Kwong Corinna HR Compensation Specialist 98,144.85 1,882.75 Kwong Annie Teacher Secondary 90,127.61 1,320.41 Kwong Danita Teacher Elementary 87,463.36 Kwong Vincent Teacher Secondary 83,648.54 140.00 Lachelt Herbert Teacher Secondary 79,103.48 326.90 Lackmance Frederick Teacher Secondary 88,214.76 174.00 Lacoumentas Nektaria Teacher Secondary 99,645.54 32.45 Lacroix Remi Teacher Elementary 95,603.41 Lacroix Joan Teacher Elementary 86,601.41 175.00 Lafond David Teacher Elementary 95,209.06 91.93 Lafontaine Elaine Teacher Elementary 93,850.46 20.00 Lai Daniel Teacher Secondary 87,333.30 120.00 Lai Lam Teacher Secondary 77,449.44 Lake Erica Teacher Elementary 79,104.93 Lam Amelia AE Instructor Structured Cours 109,106.95 Lam Virginia Teacher Secondary 90,835.12 240.00 Lam Eddie Teacher Elementary 87,243.61 Lam Eric Teacher Secondary 86,369.84 68.60 Lam Yvonne Teacher Elementary 86,003.96 Lam Janice Teacher Secondary 83,758.33 584.68 Lam Karyn Teacher Elementary 79,675.00 200.34 Lam Julia Teacher Elementary 76,744.23 245.41 Lam Mrazek Catherine Teacher Elementary 77,146.70 112.00 Lamb Janine Teacher Elementary 87,150.36 100.00 Lambert Joanne Teacher Elementary 79,518.80 1,104.82 Lancaster Margaret Teacher Elementary 87,150.36 160.00 Land J. Kevin Secondary Principal 129,853.66 3,864.66 Land Meredith Speech Language Pathologist 98,129.79 Land Jessica Supervisor - LS 92,047.28 Landreth Gavin Summer School Administrator 76,811.19 284.28 Landry Lisa Director of Finance 157,739.18 3,319.08 Landry Arran Teacher Elementary 77,791.21 45.00 Lang Christine Teacher Elementary 79,518.80 Lange Corianne Teacher Elementary 86,003.96 150.00 Langevin Dominique Teacher Elementary 87,162.24 153.56 Langford Michael Teacher Secondary 79,518.80 Langmuir Barbara Teacher Elementary 87,163.36 75.00 Laramie Cathy Manager - Payroll 99,699.79 Larochelle Karen Teacher Elementary 95,603.41 40.00 Larock Anthony Teacher Secondary 88,484.45 13.00

23

Larouche Carl Teacher Secondary 95,959.53 255.00 Larrivee Chantal Teacher Elementary 87,457.36 123.90 Larson Thomas Teacher Elementary 98,577.66 50.00 Lascelles Anne-Marie Teacher Elementary 91,051.63 Latimer Brian Teacher Secondary 94,745.74 300.00 Lattimer Michael Teacher Secondary 109,~03.33 Lau Elaine Teacher Elementary 94,345.74 Lau Stanley AE Instructor Structured Cours 89,941.13 Lau Joanne Teacher Elementary 86,016.96 45.00 Lau Yvonne Teacher Secondary 85,035.81 130.00 Lau Genny Teacher Elementary 79,394.96 75.00 Lau Irving Teacher Secondary 76,584.62 Laumen Teresa Teacher Secondary 84,431.64 170.00 Laurie Mary Teacher Elementary 87,231.61 Lauzon Jason Secondary Principal 125,004.08 85.00 Lauzon Louise Teacher Elementary 94,345.74 Lavoie Jacqueline Elementary Principal 121,773.68 2,527.66 Lavoie Sylvie Teacher Elementary 87,231.61 Lavoie Louise Teacher Elementary 86,003.96 183.12 Lawrence Duane Teacher Secondary 86,003.96 20.00 Lawrence Richard Teacher Secondary 84,015.07 Lawrence John Teacher Secondary 79,518.80 10.00 Lay Caroline Teacher Elementary 86,003.96 Leahy Marguerite Teacher Elementary 89,264.30 Leahy Ernest Carpenter 77,329.46 Learmonth Leslie Teacher Elementary 90,619.70 272.19 Leblond Michael Heat & Frost Insulator 78,583.58 Lechner Andre Special Education - Sec 84,213.46 190.66 Lee PuiShan Functional Advisor 101,635.21 28.00 Lee Phillip Teacher Secondary 95,603.41 40.00 Lee Linda Teacher Elementary 94,345.74 38.36 Lee Laurie Teacher Elementary 94,345.74 Lee Jillian Teacher Elementary 94,296.14 40.00 Lee Joseph Teacher Secondary 94,242.28 Lee Rickie Teacher Elementary 93,579.49 20.00 Lee Janey Teacher Elementary 91,658.44 245.00 Lee Patrick Teacher Secondary 89,856.74 Lee Andrea Teacher Secondary 89,688.76 230.00 Lee Meredith Teacher Elementary 87,231.61 Lee Cindy Teacher Elementary 87,231.61 Lee Monica Teacher Elementary 87,226.83 106.33 Lee Tony Teacher Secondary 86,688.72 160.00 Lee Justine Teacher Secondary 86,657.49 Lee Lieh-Min Teacher Elementary 86,469.97 30.00 Lee Cynthia Teacher Secondary 86,003.96 112.22 Lee Gregory Teacher Secondary 86,003.96 Lee Donna Teacher Secondary 86,003.96 Lee Lawrence Teacher Secondary 86,003.96 Lee Janet Teacher Elementary 85,556.33 Lee Anne Facilities Planner 84,629.58 284.50 Lee Joann Teacher Secondary 83,203.56 Lee Yurim Set BC Provincial - Sec 82,029.55 Lee Juliana Teacher Elementary 81,938.92 75.00 Lee Brenda Teacher Elementary 81,078.92 55.00 Lee Kelly Teacher Elementary 80,094.68 Lee Wing Hang Teacher Elementary 80,021.76 Lee Kashminder Teacher Elementary 79,518.80 174.59 Lee Grace Teacher Secondary 79,518.80 130.00 Lee Mary Teacher Elementary 79,311.86

24

Lee Stella Teacher Elementary 76,684.32 60.00 Lee Jade Teacher Elementary 76,608.39 Lee Jenny Teacher Secondary 76,180.16 Lee Anita Teacher Secondary 75,844.70 Lefaivre Mary Special Education - Sec 85,570.32 Legg Patricia Secondary Vice-Principal 110,712.12 3,776.61 Lehmann Renate Teacher Secondary 95,603.41 321.03 Lehmann Birgid Teacher Elementary 87,170.38 125.00 Lejay Denis Teacher Secondary 87,150.36 469.02 Lekich Janet Teacher Elementary 87,231.61 232.91 Lemaire Rose Teacher Elementary 90,235.88 147.43 Lemieux Michel HR Coordinator 78,697.75 Lemmon Stephani.e Teacher Secondary 92,158.58 150.00 Leong Ming Supervisor - Maintenance 105,865.24 614.40 Leong Diana Teacher Elementary 87,150.36 332.91 Leong Susan Teacher Secondary 86,003.96 190.00 Lerch Stephen Teacher Elementary 85,316.79 150.00 Lercher Lynn Teacher Secondary 79,616.29 189.00 Lesage Ashley Teacher Elementary 80,180.46 768.96 Less Shannon Teacher Secondary 81,349.65 Letourneau Claire Teacher Elementary 87,150.36 155.68 Leung Stephen Elementary Principal 114,330.60 1,447.28 Leung Edward Summer School Administrator 104,747.55 34.75 Leung Helen Teacher Secondary 90,235.84 11.20 Leung Iris Prog. Coord.- lnt'I Ed. (CIE) 89,437.78 11,548.11 Leung Dorothy Teacher Secondary 87,917.37 Leung Katie Teacher Secondary 86,003.96 Leung Louise Teacher Elementary 84,659.52 147.84 Leung Angela Teacher Elementary 79,545.89 35.82 Leung-Park Winnie Teacher Elementary 79,713.68 Levan Hunter Monique Teacher Elementary 94,345.74 626.94 Leveille C.Jay Teacher Secondary 86,003.96 Levens Aprile Teacher Elementary 81,613.86 . 34.17 Lever Anita Teacher Secondary 79,518.80 20.00 Levine S. Joel Elementary Vice-Principal 102,885.02 2,489.54 Lew Jeannie Teacher Elementary 86,003.96 50.00 Lewis Jill Special Education - Elem 79,129.84 Lewis John Acting Superintendent 105,125.00 2,595.88 Li Kenny Teacher Secondary 79,438.10 50.00 Liang Nicholas Teacher Elementary 93,882.74 150.00 Liao Diana Teacher Secondary 93,897.33 Lichimo Caroline Teacher Elementary 91,468.57 Liew Jessica Teacher Secondary 93,813.34 Liguori Anna Teacher Elementary 80,343.34 633.95 Lin Milly Teacher Secondary 96,492.80 Lin Xuepei Teacher Secondary 87,150.36 207.87 Lin Tina Teacher Secondary 84,599.70 Lind Peter Teacher Elementary 94,250.88 9.00 Lindsay Carissa Teacher Secondary 87,550.36 40.00 Ling Lena District Vice Principal 89,190.12 40.00 Lirenman Janet Teacher Elementary 75,868.66 Lising Hazel Special Education - Sec 94,345.74 259.22 Liu Lindy Actiµg Principal Adult Ed 94,929.45 Liu Minnie Teacher Secondary 86,695.19 Liu Janis Teacher Elementary 82,513.03 225.00 Livesey Mary-Ann Deaf and Hard of Hearing 84,906.53 459.47 Lloyd Bradley Teacher Secondary 96,771.09 250.00 Lloyd Rachel Teacher Elementary 87,150.36 Lo Amy Teacher Elementary 86,505.34

25

Lo Yates Teacher Secondary 79,103.47 Locke Mary Teacher Elementary 88,675.18 100.00 Logie Janet Teacher Elementary 87,363.86 85.00 Lohr Sieglinde Teacher Secondary 87,231.61 Long Trevor Teacher Secondary 91,273.75 Lopetrone Theresa Teacher Elementary 83,711.53 40.00 Lopez Ricardo Secondary Vice-Principal 110,497.70 Lopez Lesley Teacher Elementary 98,019.49 371.83 Lopez David Teacher Secondary 95,603.41 Lorieau Victoria Elementary Vice-Principal 102,885.02 Lougheed Mei Teacher Elementary 85,780.15 20.00

Louie Michael Teacher Secondary 100,536.12 Louie Michael Teacher Secondary 83,916.29 Loui-Ying Sara Teacher Elementary 77,669.38 47.22 Loukas Mary Teacher Elementary 76,378.85 1,350.00

Loutit Duncan Teacher Elementary 83,755.76 150.00

Love Rosemary Elementary Principal 121,773.68 705.07

Love Kimberly Teacher Secondary 81,827.66 Low Tricia Elementary Principal 119,345.14 Low Terrie Teacher Elementary 87,150.36 Low Benny Teacher Secondary 86,079.37 Low Adrian Teacher Elementary 86,003.96 45.00 Low David Teacher Secondary 85,958.62 13.50 Lowe Karen Teacher Secondary 94,873.85 42.33 Lowe Sharon Teacher Elementary 79,518.80 Loy Audrey Teacher Secondary 89,309.38 130.00 Loy Richard Psychologist - Elem 88,255.76 Lubinizki Benjamin Teacher Secondary 87,231.61 Lublow Florence Teacher Elementary 86,016.96 125.00 Ludditt Karin Grandfathered Program Advisor 96,116.03 Lui Karen Teacher Elementary 76,117.09 40.00

Luistro Maria Teacher Elementary 85,345.02

Lukacs Mary Teacher Secondary 87,231.61 Luksun Judy Teacher Elementary 86,403.96 Lum Auton Teacher Secondary 95,603.41 Lum Carol Teacher Elementary 94,35f!.74 Lum Maryna Deaf and Hard of Hearing 83,612.39 Lum Julisa Teacher Elementary 79,518.80 Lum Helen Teacher Elementary 79,518.80 Lundell Scott Teacher Elementary 91,883.81 150.00 Lupichuk Jennifer Teacher Elementary 78,204.78 80.00 Lynch Jeffrey Teacher Elementary 85,850.82 Lyons Celia Area Counsellor - Elem 89,606.68 Ma Siu Teacher Secondary 91,630.95 382.22 Maag Rosa Teacher Elementary 87,150.36 Maccormack John Elementary Vice-Principal 102,885.02 Macculloch Deborah Teacher Secondary 79,518.80 Macdonald Lorna Teacher Secondary 106,420.32 161.10

Macdonald Ronald Mgr - Energy&Environ Sustainab 101,626.26 120.00

Macdonald Scott Teacher Elementary 87,231.61 Macdonald Brett Teacher Elementary 76,744.23 Macdonald Kyla Teacher Elementary 75,998.44 Macer Christine Supervisor - LS 92,494.88 1,460.99 Macfadden Erin Teacher Elementary 93,674.30

Macinnes J. Alexander Secondary Principal 125,772.90 2,663.40

Macintosh Mark Teacher Elementary 88,246.28 Macintyre Brin Teacher Elementary 87,556.23 Macintyre Catherine Teacher Elementary 87,231.61 Maciura Blair Teacher Elementary 78,887.06

26

Mackay Jodi Teacher Elementary 95,603.41 Mackinnon Stuart Teacher Secondary 98,028.72 50.00

Mackinnon Belinda Special Education - Sec 87,575.06 Mackinnon Peter Teacher Secondary 87,231.61 Mackinnon Marguerite Teacher Elementary 86,003.96 Mackinnon Karen Teacher Elementary 79,518.80

Maclennan Jacqueline Area Counsellor - Elem 98,050.33 Maclennan Scott Teacher Secondary 87,150.36 200.00

Macleod Ian Teacher Secondary 99,593.99 75.25

Macleod Travis Teacher Secondary 85,355.67

Macleod Anne Teacher Secondary 76,378.85 45.00

Macmaster Maria Teacher Elementary 89,264.30

Macmillan Walter Teacher Elementary 79,518.80 Macphee Dimitra Teacher Secondary 79,918.80 Macphee Ian Teacher Secondary 79,518.80 Macphee Ian Coordinator - Recruitment 77,090.47 466.00

Macpherson Judith Teacher Elementary 79,518.80 230.00

Macrae Anna Teacher Secondary 81,263.71 306.59

Maddalozzo Rich,ird Teacher Secondary 83,270.06 89.21

Madsen Kellianne Teacher Elementary 95,100.15 150.00

Maguire Shelagh Teacher Elementary 87,150.36 906.43

Maguire Jillian Teacher Secondary 86,403.96 168.20

Mah Suzie Distance Education - Sec 101,422.21 150.00

Mah Sue Functional Advisor 92,846.78 5,501.66

Mah Wendy Teacher Elementary 87,231.61 50.00

Mah Lisa Teacher Elementary 86,617.60 45.00

Mah Gordon Teacher Elementary 86,003.96

Mah Wayne Teacher Secondary 84,518.33

Mah Louise Teacher Elementary 80,291.83 150.00

Maher Karen Teacher Elementary 76,412.11 Mahovlich Melissa Teacher Secondary 90,250.67

Main Heather Area Counsellor - Elem 99,715.80 125.00

Maitland Jennifer Teacher Secondary 86,352.32

Major Sharon Teacher Elementary 87,231.61

Mak Lysanne Teacher Secondary 92,351.84

Mak ·Olivia Teacher Secondary 79,363.54 Makarenko Serge Teacher Secondary 87,150.36 Malin Scott Teacher Elementary 87,467.47 252.00

Mallette Michael Teacher Secondary 79,518.80

Mallette Gregory Steamfitter 77,758.97

Malli Sukhjinder Teacher Secondary 81,729.56

Maltais Louise Teacher Elementary 81,124.94 721.58

Manery Glen Area Counsellor - Elem 97,609.11 188.48

Manetta Angela Teacher Secondary 77,857.52 100.00

Manhas Rajinder Teacher Secondary 79,518.80 105.00

Manley Christine Teacher Elementary 89,489.51

Mann Carol Teacher Secondary 106,010.88

Mann Albert Teacher Secondary 97,108.15 Manninen Melissa Teacher Elementary 87,231.61

Manzo Rita Teacher Elementary 94,345.74

Mao Huan Ming Teacher Secondary 79,918.80

Mar Gregory Secondary Vice-Principal 110,699.12 15.24

Marchioro David Teacher Elementary 79,518.80

Marino Michael Teacher Elementary 95,018.99

Marino Nicholas Teacher Elementary 94,345.74

Marino Sandra Teacher Elementary 86,003.96 Mark Jason Teacher Secondary 101,336.69 Markie Diana Special Education - Sec 93,718.68 207.88

Markus Laz Supervisor - LIT 79,676.58

27

Marlyn Sean Elementary Principal 110,446.28 69.30 Marpole Cotter Angela Teacher Elementary 94,345.74 55.00 Marsden Davita Aboriginal Education - Sec 87,236.34 Marshall Tracy Teacher Elementary 93,898.11 Marshall Colleen Teacher Secondary 91,131.12 69.49 Marshall Glen Special Education - Sec 85,187.16 67.86 Marsland-Root Jennifer Teacher Elementary 85,216.94 Martelli Dale Teacher Secondary 90,835.12 100.00 Martin Heather AE Teaching Assistant 129,609.55 Martin Joanne Teacher Secondary 94,701.86 Martin Suzanne Teacher Elementary 94,498.13 Martin Sean Teacher Elementary 87,189.36 Martin Alicia AE Instructor Structured Cours 82,023.35 20.75 Martinkova Monika Teacher Elementary 87,231.61 31.48 Martinson Diane Elementary Principal 117,188.14 Marwaha Amaritpal Teacher Elementary 79,103.47 Mason Dana Functional Advisor 99,149.82 Mason Julie Teacher Elementary 75,015.35 269.47 Massoud Jennifer Teacher Secondary 86,243.18 130.00 Matear Douglas Vice Prine-Student School Serv 112,886.80 3,991.56 Matqewson Curtis Teacher Elementary 83,908.80 Mathias Perry Teacher Secondary 82,157.17 144.06 Matsuda Martha Teacher Elementary 86,758.57 145.00 Matsuo Mari Teacher Elementary 81,527.68 269.58 Matthew Sarah Area Counsellor - Elem 89,418.52 1,806.73 Matthews Cheryll Elementary Principal 117,188.14 120.66 Matthews Sarah Teacher Secondary 86,551.08 20.00 Mattu Jackie Distance Education - Elem 87,150.36 30.00 Mattu M.M. Lucie Teacher Secondary 87,150.36 321.45 Maxim Tamara Special Education - Sec 78,786.34 112.44 Maxwell-Smith Eliner Teacher Secondary 87,320.50 May James Teacher Elementary 87,231.61 May Andrea Teacher Secondary 79,518.80 Maynard Gerhard HR Advisor 79,066.27 1,684.92 Mazo Jeffrey Teacher Secondary 95,603.41 Mazzone Kathryn . Teacher Elementary 79,518.80 Mcbride Matthew Teacher Elementary 78,699.57 Mccabe James Special Education - Sec 79,518.80 66.81 Mccallion Fergus Teacher Secondary 99,645.54 Mccarron Janet Teacher Secondary 92,826.63 Mcclary Douglas Manager - Maint & Construction 128,041.60 2,350.99 Mccleary Melissa Teacher Elementary 96,003.41 70.00 Mcclenahan Laura Teacher Elementary 95,662.28 Mccluskie Jo-Anne Teacher Secondary 97,417.67 Mcconnan Nadine Teacher Secondary 84,661.09 145.00 Mcdermid Kelly Teacher Elementary 84,589.69 Mcdonald Tara Teacher Elementary 77,545.83 Mcdonnell Maureen Elementary Vice-Principal 102,909.02 131.75 Mceachern Stacey Teacher Secondary 78,779.22 Mcelhone Catherine Teacher Secondary 87,150.36 75.00 Mcewan Michael Elementary Principal 121,773.68 Mcewen Andrea Teacher Elementary 93,001.31 80.00 Mcgeer Timothy Secondary Principal 126,130.72 Mcgillivray Carolee Teacher Secondary 98,736.28 Mcginn Anne-Marie Teacher Secondary 85,781.70 Mcgowan Robert AE Instructor 90,413.30 25.20 Mcguire Daniel Teacher Secondary 93,592.49 Mcguire Simone Teacher Secondary 79,518.80 100.00 Mchardy Mai Teacher Elementary 93,329.10

28

Mcintosh Susan Teacher Secondary 90,835.12 Mcisaac Scott Teacher Elementary 87,150.36 Mckay Tamara Teacher Secondary 98,245.59 Mckeen Scott Teacher Secondary 96,224.80

Mckend Alison Teacher Elementary 87,150.36 120.00 Mckinley-Harris Teresa Teacher Elementary 87,151.25 75.00

Mcknight Chloe Teacher Elementary 76,468.43

Mclennan Peter Teacher Secondary 98,387.91

Mcleod Joanne Grandfathered Program Advisor 84,053.11 766.52

Mcnally Noel Project Manage - Facilities 94,583.37

Mcneil Craig Teacher Elementary 86,003.96 139.50

Mcnicol Kateryna Teacher Elementary 95,355.74 125.22

Mcnicoll Elizabeth Teacher Secondary 76,744.23 140.00

Mcphee Brian Carpenter 79,652.84 Mcpherson Kathleen Psychologist - Elem 88,255.76

Mcpherson Shelley Teacher Secondary 86,003.96 Mctaggart Malcolm Teacher Secondary 93,890.86 91.68

Mehl Rainer Teacher Secondary 99,658.54 97.00

Mehra Aimee Teacher Elementary 90,640.88

Melville Donna Wellness Coordinator 83,470.03 Mendoza Maria Cynthia Special Education - Sec 89,869.50 100.00

Mergens Joseph Teacher Elementary 95,017.05 73.50

Mersiadis Tatiana Teacher Secondary 95,603.41

Meschino Gino Director of Facilities 145,609.59 3,078.03

Mesich Richard Secondary Principal 127,115.50

Mesman Bruce Service Coordinator-Adult Serv 77,725.73 50.00

Mey Michel Teacher Secondary 84,056.02 Mey Nicola Teacher Elementary 79,518.80 Mezzarobba Dianna Teacher Elementary 94,345.74

Michalowska Marzena Teacher Elementary 105,242.93

Michel Marie Teacher Elementary 87,261.24 155.00

Miciak Michael Teacher Elementary 76,744.23 35.00

Micozzi Angela Teacher Elementary 86,003.96 130.00

Miflores Oscar Supervisor - Operations 98,371.17

Mihaldzic Jelica Teacher Secondary 95,603.41 Miladinovic Natasha Elementary Principal 112,664.87 59.83

Miladinovic Patricia Teacher Secondary 97,338.16 245.00

Miladinovic Zoran AE Instructor On Call 83,648.29

Miles Maryanne Teacher Elementary 86,403.87 Miletic Maryann Teacher Elementary 79,518.80 239.25

Milevskaia Elena Teacher Elementary 83,873.22 99.87

Milkovich Vaz Nancy Teacher Elementary 80,198.82

Miller Bryan Construction Supervisor 96,832.97 Miller Anne Teacher Elementary 87,568.31 158.88

Miller Cynthia Teacher Secondary 86,696.77 300.00

Miller Amanda Teacher Secondary 83,352.58

Miller Alicia Teacher Elementary 79,518.80

Mills Ian Special Education - Sec 93,869.74 50.29 Millway Todd Teacher Elementary 79,518.80 125.00

Milne Keith Teacher Secondary 99,155.11 20.00

Milne Rosemary Teacher Elementary 86,003.96 279.04

Minamimaye Dianne Teacher Elementary 79,518.80 130.00

Minato M.R. Joylene Teacher Elementary 79,518.80 Mingo Barbara Teacher Secondary 91,882.99 Minyard Colleen Teacher Elementary 79,531.80 Mirani Akhtar Secondary Vice-Principal 110,725.12 325.44

Mitzel Darren Elementary Principal 117,188.14 186.80

Modder Luke Teacher Secondary 95,817.09

Mohammed Saiqa Teacher Secondary 88,794.76 255.35

29

Mohan Christina Teacher Secondary 86,003.96 Moino Laura Teacher Elementary 86,310.96 170.00 Mokonen Rachel Teacher Elementary 86,003.96 Momeyer Jason Teacher Secondary 81,938.92 110.86 Monk Winnie Teacher Secondary 86,003.96 39.57 Montagano Ebru Teacher Elementary 87,165.74 80.00 Montgomery Winona Teacher Elementary 87,231.61 113.83 Montgomery Steve Info Tech Support C 77,990.13 2,217.87 Montroy ·Hilary Teacher Secondary 84,792.56 190.00 Moon Jacqueline Teacher Secondary 90,848.12 1,761.52 Mooney Jennifer Teacher Elementary 87,231.61 Moore Carolyn Teacher Secondary 86,243.18 Moore Shannon Teacher Secondary 86,243.18 Moore Blake Teacher Elementary 85,990.00 66.08 Moore Melanie Teacher Elementary 85,989.27 77.84 Moore Kelly Teacher Elementary 79,103.47 Moore-Ostry Kathryn Teacher Elementary 84,198.29 Moran Mary Teacher Elementary 104,999.41 Morden Lani Elementary Principal 116,324.50 Morehouse Nancy Teacher Elementary 87,231.61 Morel Lukas Teacher Secondary 83,750.72 130.00 Morgan Parin Elementary Principal 120,353.46 Morgan Scott Teacher Secondary 90,473.02 21.35 Morgan Janine Teacher Elementary 87,231.61 125.00 Morgan Andrea Teacher Elementary 77,664.86 50.00 Mori Deni Teacher Elementary 80,447.98 Morissette Natalie Elementary Principal 115,755.07 525.00 Morita David AE Vice-Principal 102,885.02 Moro Roberto Secondary Principal 129,836.72 Morris Noreen Elementary Principal 117,188.14 Morris Sheryl Teacher Elementary 87,071.13 100.00 Morris Patricia Teacher Elementary 79,518.80 Morrison D. Hamish Teacher Secondary 87,231.61 Moshchenko Anna Teacher Elementary 86,403.96 247.39 Mota Anna Teacher Elementary 82,501.21 Motola Keila Teacher Elementary 86,243.17 207.00 Mould Laura Teacher Elementary 84,621.42 Mowatt Janet Teacher Secondary 94,345.74 52.50 Moy Raymond Summer School Administrator 108,831.84 25.50 Mueller Peter Teacher Secondary 87,150.36 Mueller John Teacher Secondary 86,003.96 Mugford Patricia Teacher Secondary 88,194.60 88.50 Mugford Duane Teacher Secondary 79,518.80 Mulhern Patricia Teacher Elementary 95,603.41 Mumford Jeanette Teacher Elementary 79,518.80 199.50 Mung Bernadette Teacher Elementary 96,459.68 Munk James Elementary Vice-Principal 101,430.06 1,312.50 Munro Catherine Teacher Elementary 92,593.25 50.00 Munroe Suzanne Teacher Elementary 87,835.56 108.10 Munteanu Rodica Teacher Secondary 79,518.80 Murao Deborah Teacher Elementary 76,744.23 40.32 Muress Marvin Teacher Elementary 100,650.18 180.81 Murphy David Elementary Vice-Principal 102,310.76 Murphy Christopher AE Teaching Assistant 98,779.06 Murphy Conor Teacher Elementary 95,603.41 Murphy David Teacher Elementary 94,345.74 Murray Carole Teacher Elementary 86,003.96 75.00 Murthi Jason Teacher Secondary 88,669.74 Murton Bruce Elementary Principal 122,045.14 1,106.08

30

Musgrove Hiroshi Teacher Secondary 86,758.57 Musselle Patricia Teacher Elementary 95,603.41 40.00 Mustapic Mike Teacher Secondary 87,150.36 Muzika Karen Teacher Elementary 79,518.80 174.02 Myers Janis Elementary Principal 113,236.47 271.58 Myers Dean Teacher Secondary 87,150.36 75.00 Mylett Anne Teacher Elementary 79,311.14 1,028.41 Mysuria Nidhi Teacher Secondary 85,358.00 Nadeau Marilyne Teacher Elementary 94,345.74 150.00 Nagata Clark Teacher Elementary 94,345.74 Naipaul Jason Teacher Elementary 86,016.96 Nakamura Erny Teacher Secondary 97,897.24 Nakamura Leanne Teacher Elementary 95,603.41 Nakanishi Brenda Teacher Elementary 95,603.41 72:75 Nakashima Marilyn Teacher Elementary 94,345.74 215.00 Nalos Brenda Teacher Elementary 94,345.74 Nanda Gogae Teacher Secondary 85,554.78 50.00 Narbett Kristi Teacher Elementary 97,853.27

. Narduzzi Judith Teacher Elementary 77,863.31 150.00 Nathan Priscilla Area Counsellor - Elem 75,113.83 Naylor Paula Teacher Elementary 87,150.36 156.07 Naylor Kenneth Maintenance Planner 79,326.43 5,460.08 Neer Danielle Teacher Elementary 80,764.05 290.00 Neibel Shirley Teacher Elementary 76,744.23 8.10 Nejad Zahra Teacher Secondary 86,817.74 120.00 Nelson David Associate Superintendent 173,244.00 3,226.38 Nemeth Kim Elementary Principal 117,188.14 Nerling Leslie Teacher Secondary 83,796.41 Nesmith Karen Teacher Elementary 95,603.41 Neu Jacob Teacher Secondary 88,236.17 Neufeld Harold Teacher Seco_ndary 86,003.96 Neuman Pamela Transition Teacher - Sec 77,219.59 100.00 Ng Mimi Teacher Elementary 94,345.74 30.00 Ng Sarah Teacher Secondary 94,345.74 231.80 Ng Raymond Teacher Elementary 91,382.28 Ng Yulanda Teacher Secondary 87,240.94 130.00 Ng Barbara Special Education - Sec 86,511.31 Ng Alex Teacher Secondary 86,003.96 Ng-Davis Jennifer Teacher Elementary 96,217.22 Ngo Cynthia Special Education - Sec 79,746.82 Nguyen Fabienne Teacher Elementary 87,150.36 50.00 Niccoli-Mullett Anna Elementary Principal 121,773.68 26.74 Nicholl Lucy Teacher Elementary 92,107.61 60.00 Nichols Susan Elementary Principal 120,372.21 Nicholson Kathleen Teacher Secondary 99,645.54 436.25 Nickel Cynthia Teacher Elementary 95,479.53 50.00 Nickel Peter Teacher Elementary 87,150.36 Nicks John Teacher Secondary 95,603.41 38.58 Niek Rainer Teacher Secondary 87,320.50 Nielson Jacqueline Teacher Elementary 87,644.61 75.00 Nijjar Kamil Teacher Elementary 85,105.57 150.00 Nikon Colleen Teacher Elementary 95,603.41 Nixon Robert Teacher Elementary 79,518.80 Niziolek Krystyna Elementary Principal 121,773.68 160.00

Noble Tracey Special Education - Elem 94,242.64 Noble Tanya Teacher Secondary 90,471.92

Noel Alison Teacher Elementary 79,518.80 Noel-Bentley Karen Teacher Elementary 94,696.23 Norcross Neil Teacher Secondary 90,316.59

31

Nordman Lisa Teacher Elementary 79,518.80 570.00 Norick Jacqueline Teacher Elementary 77,005.25 Norman Denise Teacher Secondary 90,641.94 North Denise Teacher Secondary 89,761.28 Nothstein Debra Elementary Principal 118,688.14 3,989.97 Novak Kelly Teacher Elementary 78,141.22 Novotny Gabriela Teacher Elementary 76,053.g4 Nucich Lisa Elementary Principal 113,297.72 Nugent Sean Teacher Secondary 87,150.36 32.00 Nystrom Gloria Teacher Elementary 87,150.36 O'Brien Kristin Teacher Elementary 86,049.54 O'Connor Sean Teacher Secondary 88,321.12 O'Donnell Melissa Teacher Secondary 91,235.12 O'Donoghue Anne Elementary Principal 111,853.88 Ofreneo Roderick Special Education - Sec 89,183.88 Ogden Alison Secondary Principal 118,464.14 1,155.00 Oger Black Gwenaelle Teacher Secondary 87,231.61 Ogilvie Mark Teacher Elementary 93,450.64 O'Gorman Daniel Teacher Secondary 95,673.01 Ogura Tami Teacher Elementary 93,002.42 202.00 O'Hara Patrick Teacher Elementary 87,231.61 Olding Stacey Teacher Elementary 76,744.23 120.00 Oliver Aaron Special Education - Sec 94,420.24 150.00 Olmr Monica Teacher Elementary 87,231.61 35.00 O'Malley Deborah Teacher Elementary 86,003.96 436.72 O'Malley Jason Special Education - Sec 82,890.99 O'Neill Kevin Teacher Elementary 89,347.57 O'Neill Patricia Teacher Elementary 79,518.80 130.00 Ong Elaine Teacher Elementary 86,003.96 105.00 Onstad Barbara District Principal - Int'! Ed 131,060.68 2,459.63 Or Kim Teacher Secondary 93,074.00 Orange Jonathan Teacher Elementary 83,809.35 45.00 O'Reilly Collette Manager - Health & Safety 115,694.05 6,572.26 Orr Kim Margaret Teacher Secondary 95,603.41 216.33 Osikowicz Nadja Teacher Elementary 76,284.32 Ostrom Karen Special Education - Sec 86,177.21 283.94 O'Sullivan Kathleen Administrator On Call 96,298.66 Oudt Rosa Teacher Elementary 94,345.74 Ovenden Daniel Foreman Fleet & Equipment Mtnc 78,150.00 Overall Janice Teacher Elementary 94,345.74 52.08 Overgaard Jeffrey Teacher Secondary 99,645.54 Pace Carla Teacher Elementary 79,518.80 179.50 Pacheco Lisa Teacher Secondary 87,595.06 26.00 Pachler Richard Teacher Elementary 87,332.04 Pack Glenn Teacher Elementary 83,755.76 Paget Nancy Elementary Vice-Principal 102,922.38 104.00 Pagliacci Claudio Electrician 77,416.89 Palaiologos Amber Teacher Elementary 79,518.80 Paley Tommy Teacher Secondary 97,382.20 Palylyk Douglas Teacher Elementary 86,003.96 Panagopoulos George Teacher Secondary 79,518.80 Panesar Balbinder Teacher Secondary 98,987.91 358.92 Pante Celeste Secondary Vice-Principal 110,161.46 1,365.11 Pao Alice Teacher Secondary 104,674.83 Pao Ernest Summer School Administrator 98,671.36 73.50 Paone-Vunic Elisabetta Teacher Elementary 76,740.76 Papagiannis Constantina Teacher Elementary 76,595.54 70.59 Paquin Robert Teacher Secondary 81,941.81 Parada Wolfang Project Manage - Facilities 83,003.43 1,699.00

32

Parent Kyle Teacher Elementary 82,761.16

Paris Holly Teacher Elementary 95,436.89

Paris-Mccallum Julie Teacher Elementary 77,963.77

Park Patricia Teacher Elementary 87,231.61

Parker Christopher Secondary Principal 125,004.08

Parkes Steven Special Education - Sec 81,613.86 39.15

Parkin Barbara Teacher Elementary 96,276.50 308.18

Parmar Jatinder AE Instructor Structured Cours 87,489.43

Parry Patricia Teacher Elementary 79,518.80 Parsons Laura Teacher Elementary 79,518.80

Patenaude Brigitte Teacher Secondary 85,807.38 51.26

Patrick Sandra Teacher Elementary 87,231.61

Patrick Kelly Teacher Secondary 86,003.96 20.00

Patrick Miles Teacher Elementary 79,518.80

Patton Barbara Teacher Secondary 76,621.70

Paul Heather Teacher Secondary 81,439.79

Paulin Michelle Teacher Elementary 95,603.41 83.70

Pavao Maria Teacher Elementary 87,231.61

Pavlakis Violet Teacher Elementary 77,602.84

Payne Elizabeth Speech Language Pathologist 97,740.26 Payne Judith Special Education - Sec 89,361.28

Paynter Karen Teacher Elementary 79,518.80 150.00

Peacock Blair Special Education - Sec 90,498.60 130.00

Pearce Julie Associate Superintendent 168,881.00 6,014.03

Pearce Stephanie Teacher Elementary 87,231.61 50.00

Pears Gregory Teacher Secondary 98,387.91

Pearson Susan Teacher Secondary 96,771.09 100.00

Peeters Vital Elementary Vice-Principal 102,885.02 1,365.00

Pella Stefano Teacher Secondary 90,541.18

Pelletier Jacques Teacher Secondary 91,684.56

Pelletier Leonard Teacher Secondary 81,951.92

Peltzer Heidi Teacher Secondary · 86,003.96

Pender Kathleen Teacher Elementary 86,758.57 40.00

Penner Mona Teacher Secondary 86,003.96 57.00

Penney Karen Teacher Secondary 83,018.26

Pequeno Paulo Teacher Secondary 82,659.13

Perrett Maryline Teacher Secondary 85,623.68 1,309.53

Persoon Maryann Teacher Elementary 95,149.82 96.60

Petaccia Tony Electrician 84,601.38

Peters Henry Elementary Principal 120,353.46

Peters Mary Teacher Secondary 78,381.44

Petersen Marisol Coordinator - Community School 77,886.95

Peterson Linda Special Education - Elem 94,242.64

Peterson Dana Teacher Elementary 85,554.77 637.69

Petheriotis Nick Teacher Secondary 89,688.76 2,068.12

Petrakis Cynthia Special Education - Sec 87,150.36 90.22

Pewsey Jennifer Teacher Elementary 87,231.61 150.00

Phan Sue Teacher Elementary 84,955.61 569.75

Phelps Julie Teacher Elementary 77,781.97 75.94

Phillips Don Teacher Secondary 98,937.91

Phillips Katherine Teacher Elementary 80,868.64 75.00

Phillips-Sim Jani~e Teacher Secondary 92,741.82

Phoenix Joan Teacher Elementary 95,603.41

Phyall David Teacher Elementary 95,633.05

Picard Sarah Teacher Elementary 91,111.87 190.00

Pickett Thomas Teacher Secondary 77,451.30

Pickford Katherine Elementary Principal 125,077.39 4,048.87

Pidherny Brenda Teacher Elementary 86,003.96

Pieters Andrea Teacher Elementary 82,542.56 172.02

33

Pietzsch Sonia Teacher Elementary 94,345.74 75.00 Pilotte Catherine Teacher Elementary 79,518.80 Pincott Linda Teacher Secondary 97,289.20 Pires Fernanda Teacher Secondary 87,150.36 138.19

Pirie Andrew Teacher Secondary 95,616.41 130.00

Pitchford-Yeung Cindy Teacher Secondary 87,150.36 89.85

Plant Kimberly Teacher Elementary 86,344.70 20.00

Plavan Christina Teacher Elementary 76,068.67

Plottel Patricia Elementary Principal 121,773.68 Poirier Leslie Teacher Elementary 87,049.22 40.00

Pollard Aimee Teacher Elementary 77,032.68 68.11

Polukoshko Jody Teacher Elementary 95,603.41

Polukoshko Jill Teacher Secondary 89,767.50 Polzin Suzanne Teacher Elementary 95,603.41 Pomponio Concetta Teacher Elementary 93,896.56 853.60

Pontalti Daniel AE Instructor Structured Cours 90,060.91 Poon .Melina Teacher Secondary 86,003.96 138.00 Pope Douglas Teacher Secondary 95,603.41 Port Anne Teacher Secondary 80,927.86 35.41

Pospisil Petr Teacher Secondary 80,060.26 Postian Melissa AE Instructor Structured Cours 80,461.02

Powell Peter Project Manager - LIT 108,485.53 Pay Blair Electrician 77,448.60

Prasad Ashwin Elementary Vice-Principal 93,579.54 Prasad Vicki Teacher Elementary 87,150.36 76.12

Pratt Jeffrey Teacher Secondary 96,101.13 Presley Monica Teacher Elementary 87,024.67 Price Kris Teacher Secondary 88,400.18 Price Pam~la Teacher Elementary 86,003.96

Proctor David Teacher Elementary 87,163.36 276.10 Prodan Lori Elementary Vice-Principal 101,417.09 1,602.50

Przyborowska J. Margaret Teacher Secondary 98,387.91 Pu Xinjian Teacher Secondary 96,224.80

Puil Taryn Teacher Elementary 86,817.74 Purdy Mary Teacher Elementary 96,155.80 Purewal Kam Teacher Elementary 90,235.88 Puzio Karen Teacher Secondary 87,150.37

Qi Lijuan Distance Education - Sec 96,218.76 Quan Susana Teacher Secondary 100,397.06 120.00

Quan Gregory Teacher Secondary 87,176.03 781.32

Quan Tina Teacher Secondary 79,531.80 349.56

Quon Jean Teacher Secondary 87,150.36 Quon Lillian Teacher Elementary 78,136.69 414.35

Radie Jelena Teacher Secondary 87,150.36 189.00

Radies Doug Teacher Elementary 79,518.80

Rai Dhari Indira Area Counsellor - Elem 90,760.06 189.00

Ramamonjisoa Cynthia Teacher Elementary 79,518.80 91.43

Ramazzini Gracia Teacher Elementary 79,518.80 Ramsay Scott Teacher Secondary 79,518.80

Ramsell Anthony Teacher Elementary 79,518.80 150.00 Ramsey Carollyne Teacher Secondary 86,281.78 Randle Kerry District Principal 131,158.62 1,242.55

Rankin Robyn Teacher Secondary 86,176.61 Raposo Susan Teacher Elementary 84,882.41 40.00

Rassias Viki Teacher Elementary 87,302.95 Rattanaraj Ella Teacher Elementary 89,185.15 Rattray Adam Set BC Provincial - Sec 88,260.13 2,609.83

Ratzlaff Roderick Teacher Elementary 93,498.24 25.00

Ravening Calvin Teacher Elementary 95,603.41 57.50

34

Recsky Bryce Behaviour Strategies Cons-Elem 108,081.29 Redden Scott Teacher Secondary 87,150.36 Reddy Yashoda Teacher Secondary 75,924.72 100.00 Redkwich Karen HR Divisional Coordinator 80,783.65 Reed Karen Teacher Secondary 94,425.73 Reedman Nigel Teacher Secondary 82,828.48 Reeve Brenda Teacher Secondary 93,869.74 Regan Gary Teacher Secondary 85,990.00 Regan Patricia Teacher Secondary 79,518.80 305.00 Reibin Marilyn Teacher Elementary 95,603.41 Reid Mark Teacher Secondary 104,568.24 Reid Jessica Special Education - Sec 87,814.22 Reid Joanne Teacher Elementary 86,416.87 150.00 Reimer Lisa Teacher Secondary 87,231.61 Renk Georg Teacher Secondary 86,003.96 85.00 Rennie Robert Teacher Elementary 95,603.41 Rentz Alana Teacher Secondary 89,361.28 Renwick Christopher Summer School Administrator 113,061.52 27.75 Renzullo-Cuzzetto Frances Teacher Secondary 94,045.94 136.70 Reynolds Lindsay Secondary Vice-Principal 98,567.01 Rezler Michaela Teacher Secondary 89,092.45 50.00 Rhead Laura Elementary Vice-Principal 102,885.02 61.75 Ricard Michel Teacher Elementary 95,603.41 197.39 Richardson Paul Teacher Secondary 103,433.18 234.47 Richardson Susan Teacher Secondary 94,345.74 115.00 Richardson Joy Teacher Secondary 79,126.89 Richdale Ryan Elementary Principal 113,236.47 Rickson Mary Teacher Elementary 87,763.96 50.00 Riddell Robert Teacher Elementary 87,150.36 534.21 Ridgway Jocylene Teacher Elementary 78,033.75 Rieder Maureen Teacher Secondary 87,231.61 Riley Jeffrey Manager- CAYA 115,221.73 4,961.10 Rino Gisella Teacher Elementary 79,518.80 100.00 Risbey-Haines Samantha Teacher Elementary 95,603.41 40.00 Ritchie Helen Area Counsellor - Elem 98,298.01 294.17 Ritchie Erin Teacher Elementary 94,345.74 Robbie Heather Teacher Secondary 80,337.86 Robbins Alison Teacher Elementary 86,003.96 Roberge Christine Teacher Elementary 79,518.80 Roberts Ellen Director of Instruction 147,022.65 6,450.34 Roberts Susan Teacher Elementary 94,345.74 110.00 Roberts Jo-Anne Teacher Secondary 90,835.12 Robertson Deanna Elementary Vice-Principal 109,407.35 Robertson Sandra Teacher Elementary 86,003.96 Robinson Scott Superintendent 261,630.45 12,046.44 Robinson Bernice Teacher Elementary 86,696.77 50.00 Robinson Eva Teacher Elementary 78,786.34 12.96 Robson Donna Teacher Elementary 87,457.36 171.74 Rocchetta Massimo Teacher Secondary 91,224.05 274.49 Rodgers Anne Speech Language Pathologist 99,877.13 Rodrigues Aimmilia Teacher Elementary 86,816.17 30.00 Rodriguez G. Nadine Teacher Elementary 95,603.41 Rodriguez-Schnackenberg Nazenin Teacher Elementary 87,150.36 305.00 Roff Eleanor Speech Language Pathologist 85,011.21 Rogers Heidi Teacher Secondary 87,569.93 Roggeveen P.Gregory Teacher Secondary 89,656.72 130.00 Roland Valerie Teacher Secondary 121,193.76 75.00 Romano Tracy Teacher Secondary 93,869.74 Romell Karen Teacher Secondary 77,832.76 38.99

35

Rondeau Daniel Teacher Elementary 87,231.61 Roos Deborah Teacher Elementary 95,603.41 Roosa Leslie Teacher Elementary 95,902.97 Roque Gloria Teacher Elementary 86,003.96 Rosberg Karen Elementary Principal 117,188.14 Roselli Gianfranco Teacher Secondary 82,374.37 85.00 Rosenblatt Jessica Teacher Elementary 75,514.96 125.00 Rossi Michael Elementary Vice-Principal 101,417.Q4 Routledge Debra Special Education - Elem 80,273.99 Rowland Barbara AE Instructor Structured Cours 98,714.68 30.00 Rowland John Special Education - Sec 92,624.63 40.00 Rozitis Christopher Distance Education - Sec 87,754.92 45.00 Rubin Joyita Teacher Elementary 87,231.65 301.27 Rudden Sherry Teacher Elementary 77,490.08 Rudland Laura Teacher Elementary 87,490.55 Ruggeri-Soliman Isabel Teacher Elementary 86,003.96 Runstrom Erica Teacher Elementary 91,425.52 12.00 Rupert Sean Elementary Vice-Principal 90,991.28 35.00 Rushton Marilyn Visually Impaired - Elem 87,894.50 Russell Lorelei Senior Manager - HR 132,576.33 1,686.23 Russell Bruce Teacher Secondary 95,603.41 30.00 Russell Susan Teacher Elementary 95,603.41 72.17 Russell Diane Teacher Secondary 86,243.18 509.03 Rutley James Secondary Principal 125,013.08 11.61 Saar Paula Special Education - Sec 95,603.41 297.64 Saatchi Parvaneh Teacher Secondary 79,219.77 Sabbagha Raja Teacher Elementary 79,518.80 60.00 Sabourin David Teacher Secondary 88,224.71 Saccone Sean Teacher Elementary 93,898.11 35.00 Sadhra Sran Sharanjeet Teacher Elementary 94,727.57 Sadler Dawn Elementary Principal 115,755.07 3,340.35 Sadri Sophie Teacher Elementary 99,840.37 Sahota Kamaljit Teacher Elementary 86,003.96 80.00 Sahota Sharon Teacher Elementary 80,474.46 Saksman Natalia Project Manage - Facilities 87,181.84 308.20 Sale Corey Teacher Secondary 91,273.75 46.25 Sallusti Paola Teacher Elementary 84,784.74 Salter April Teacher Secondary 95,662.28 270.00 Salter Suzanne Teacher Elementary 87,150.36 50.00 Salway Brianna Teacher Elementary 80,194.67 75.00 Sam Juliana Teacher Secondary 90,227.61 138.94 Samiei Armin Elementary Principal 109,983.39 Samra-Gynane Rupinder Secondary Principal 119,392.88 Samra-Thind Karen Teacher Elementary 85,560.77 75.00 Sander Anne Teacher Secondary 88,214.76 Sandher Kevin Teacher Secondary 87,571.74 Sandhu Harjinder Elementary Principal 119,360.75 Sandhu Money Teacher Elementary 95,603.41 Sandhu Nirmaljeet Teacher Secondary 87,150.36 Sandor Oliver Teacher Secondary 85,054.82 Sandri Doris Secondary Vice-Principal 110,718.12 40.00 Sanford Lois Special Education - Sec 100,992.92 66.15 Sanft Monika Elementary Principal 121,773.68 Sangra Harjinder Teacher Elementary 87,150.36 Sans Renald Teacher Elementary 87,163.36 100.00 Sapic Dragan Teacher Elementary 94,696.23 150.00 Sauder Catherine Teacher Elementary 94,345.74 50.00 Saxelby Brick Plumber 78,027.03 Scaglione Giuseppe Teacher Secondary 98,245.59

36

Schaedeli Carmen Teacher Secondary 88,465.28 Schenkel Sonia Teacher Elementary 76,744.23 313.20 Schenkeveld T. Grace Teacher Elementary 87,763.96 52.10 Scherf Stephen Teacher Secondary 79,518.80 Schick Paula Psychologist - Elem 89,607.37 107.00 Schieman Brent Secondary Vice-Principal 110,754.12 4,440.81 Schindel Robert Associate Superintendent 157,945.80 6,016.23 Schleppe Christine Teacher Elementary 96,461.70 122.48 Schmidt Jann Elementary Principal 119,888.14 Schoeber Tyson Special Education - Elem 85,779.37 Schofield Andrew Secondary Principal 125,772.90 2,401.44 Schofield Pamela Teacher Elementary 79,518.80 132.00 Schouls l,lita Visually Impaired - Elem 89,670.74 75.03 Schratter Michael Teacher Elementary 91,080.00 186.80

Schwab Maria Teacher Secondary 87,150.40 118.60 Schwartzentruber Kirstie Special Education - Sec 81,717.95 Scorda Sammy Teacher Secondary 93,619.70 Scoretz Erin Teacher Elementary 94,121.93 Scoten James Teacher Secondary 92,169.21 Scott Maria Teacher Elementary 98,582.70 Scott Sarah Teacher Elementary 88,391.47 30.00 Scott James Special Education - Sec 87,432.70 44.20 Scott Jennifer Coordinator - Community School 79,832.51 Scott Ronald Coordinator - Community School 79,499.67 Sehmbi lnderpal Teacher Secondary 86,343.24 Sehmbi Jill Special Education - Sec 83,422.35 Seltenrich Louise Teacher Elementary 80,132.40 Semail Sonya Teacher Secondary 87,163.36 Senior Susanna Teacher Elementary 86,003.96 Seto Robin Teacher Secondary 93,930.50 58.79

Seto Louise Teacher Elementary 84,745.48 160.00 Setterington Frederick Teacher Secondary 76,035.55 150.00 Shaddick Wayne Teacher Secondary 94,224.98 Shaman Tiffiny Teacher Elementary 95,603.41 215.00 Shankel Patricia Teacher Elementary 77,863.31 Shannon Jung Sheila Teacher Elementary 88,357.12 458.10 Shapiro Grant Lindsay Teacher Secondary 86,758.57 Sharples Joanne Teacher Secondary 89,029.81 30.00 Shaw Renee Teacher Elementary 95,148.24 Shaw Dorothy Teacher Elementary 93,360.66 Shaw Sabine Teacher Secondary 86,003.96 155.00 Sheane Michael Set BC Provincial - Sec 88,341.48 865.75 Sheard own Dean Teacher Secor:idary 86,003.96 Sheikh . lrfan Ad11_1inistrator On Call 92,573.32 Sheldan Alex Teacher Elementary 94,345.74 Sheldan Dory Teacher Secondary 90,541.18 Shelfontiuk Shirlene Teacher Secondary 86,159.89 Shepelev Ludmila Prov! Resource Program - Sec 79,111.32 Shepherd-Dynes Diane Teacher Elementary 94,374.86 412.25 Sheppard Melanie Teacher Elementary 84,411.67 141.82 Sherbaniuk Donald Teacher Elementary 86,003.96 Sherrett Doug Teacher Elementary 94,345.74 Sherritt Kristy Teacher Elementary 85,570.33 Shetty Kirthana Teacher Elementary 79,898.55 Shieh Victor Teacher Secondary 83,750.72 Shields Joan Teacher Secondary 78,715.59 Shipley Katherine Teacher Secondary 104,906.81 Shmyr Tyson Coordinator - Community School 78,460.13 664.00 Shomura Michelle Teacher Elementary 91,387.32 35.00

37

Shudra Viktoriya Teacher Elementary 87,759.34 210.00 Sicklesteel Stephen Carpenter 76,948.97 Sidhu Jagdeep Teacher Elementary 94,693.05 77.70 Sidhu Ravinder Teacher Elementary 86,326.33 Sidhu Nina Teacher Elementary 81,991.52 Siller Jacqueline Teacher Secondary 89,019.96 30.00

Silver · TRUE Teacher Secondary 86,499.06 Silvers A. Tish Teacher Secondary 96,003.41 Silverwood Leslie Area Counsellor - Elem 84,969.40 200.00 Silvestre Jose Teacher Secondary 99,379.00 203.00

Simard Annie Teacher Elementary 87,150.36 Simister Christine Teacher Elementary 76,618.78 150.00 Simon Eve Teacher Elementary 79,518.80 Simonut Alessandra Teacher Elementary 78,617.52 50.00 Simpson Elizabeth Teacher Elementary 79,518.80 Sinclair Helen Teacher Secondary 87,563.36 63.32 Sinclair Matthew Teacher Secondary 81,938.92 300.00 Sinclair Sharon Special Education - Sec 79,601.20 428.78 Sinclair Paul Teacher Secondary 79,518.80 Singh Michael Elementary Vice-Principal 95,667.91 54.00 Singh Shamsher Teacher Secondary 85,987.76 Singh Aaron Teacher Elementary 83,024.24 Siracusa Gabriella Teacher Secondary 90,683.92 257.25

Siudut Beverley Teacher Elementary 79,518.80 Siwak Louis Electrician 75,894.11 Skarsgard Paul Summer School Administrator 112,430.67 9.00

Skarsgard Mary Teacher Elementary 91,454.14 Skeldon Timothy Teacher Secondary 99,645.54 Skibinski Sharon Teacher Elementary 95,603.41 210.00 Skinner Charlotte Teacher Elementary 86,003.96 Skutelnik Sandra Teacher Elementary 86,403.87 91.99 Slapsys Algirdas Teacher Secondary 84,079.44 Sleep Carrie Elementary Principal 112,563.87 1,486.03

Sleep Lael Teacher Elementary 85,646.18 135.00

Slinger Jane Teacher Elementary 111,579.11 Smathers James Teacher Elementary 94,358.74 Smedley Karla Teacher Secondary 95,603.41 319.00 Smith Selma Vice Prine-Student School Serv 104,648.94 3,609.88

Smith Sean Teacher Elementary 99,785.19 25.69

Smith Mariette Teacher Secondary 93,515.26 Smith Paul Teacher Elementary 88,416.89 Smith Ramona Teacher Elementary 87,457.36 Smith Joy Teacher Elementary 87,150.36 Smith Merton Teacher Secondary 86,881.65 Smith Mary Teacher Elementary 86,696.77 124.33

Smith Mary Teacher Secondary 86,003.96 40.00 Smith Teena Consultant Inclusion 84,803.51 275.00

Smith Davin Teacher Secondary 84,330.16 Smith Darcy Teacher Secondary 79,518.80 933.07

Smith Leslie Coordinator - Community School 78,551.14 Smith Douglas Teacher SeCOndary 77,206.58 64.28

Smyk Robyn Teacher Elementary 83,409.35 Snell Marilyn Teacher Secondary 93,920.68 130.00 Snyder Steven Project Manage - Facilities 92,440.04 1,907.53

So Debbie Teacher Elementary 94,345.74 Sobral Manuel Special Education - Sec 75,483.21 Soderlund Carina Teacher Secondary 82,467.01 209.72 Soga Dana Teacher Elementary 77,494.02

Sokukawa Janice Teacher Elementary 89,347.57 35.00

38

Solmes Robert Teacher Secondary 79,518.80 Soloway Leon Painter 75,303.11 Sommerfeld Carl Teacher Seconda.ry 86,816.28 Sones Elisabeth Teacher Elementary 87,150.36 30.09

Soong Bernard Secondary Vice-Principal 110,536.70 3,375.71 Soong Derek Teacher Elementary 86,003.96 Sorochan Shannon Secondary Vice-Principal 110,727.10 Souther Janet Elementary Principal 121,773.68 Sovilj Angelica Teacher Elementary 79,518.80 30.00 Spence Jeffrey Teacher Secondary 87,150.36 Spencer Jane Teacher Elementary 94,345.74 96.08 Spicer Sandra Teacher Elementary 96,003.41 Spino Pascal Teacher Elementary 77,234.54 Spotzl Lauren Teacher Elementary 77,035.57 50.00 Spring Colleen Teacher Secondary 94,345.74 40.00 Springer Germani ta Teacher Secondary 86,003.96 Sprintzios Michelle Teacher Elementary 84,661.09 139.50 Spurr Kathryn Teacher Elementary 93,869.74 Staller Donald Teacher Secondary 90,910.71 Stamp Shannon Teacher Elementary 84,622.09 Stancombe Terin Teacher Secondary 83,669.92 50.00 Stanway Terrence Teacher Secondary 89,688.76 100.00 Stassinopoulos Jim Distance Education - Sec 102,539.32 Stavrou-Johnson Anthea Teacher Elementary 82,703.84 95.00

Stec Patricia Teacher Elementary 95,016.94 179.50

Steel Wendy Teacher Elementary 90,651.80 309.04

Steele Sharlene Summer School Administrator 100,373.34 29.25 Stefanucci Kristy Speech Language Pathologist 88,913.05 1,608.29

Steinmann Stanley Supervisor - SACY 92,234.71 Steinruck Anthony Teacher Secondary 95,428.03 189.00 Stephenson Bruce Teacher Secondary 92,278.00 130.00 Sterling Hope Elementary Principal 119,903.34 Steudel Jeffrey Teacher Secondary 95,353.34 Stevenson Jennifer Summer School Administrator 93,036.84 ZS.SO' Stewardson Adrienne Teacher Elementary 94,872.18 50.00 Stewart Angela Teacher Elementary 95,603.41

Stewart Ellen Teacher Secondary 86,003.96 Stewart Hunter Ann Consultant ESL - Sec 104,230.83 221.50 Stoel ting Damon Teacher Secondary 95,603.41 90.00

Stokes Trevor Special Educatio_n - Sec 81,729.56 Stokovac Lucio Teacher Secondary 86,003.96 St-Onge Christine Teacher Elementary 80,362.11 Story Donna Raye AE Instructor Structured Cours 77,815.88 Stouten Sheila Teacher Elementary 76,744.23 Stroh Fiona Teacher Elementary 86,758.57 Sturrock Colleen Teacher Elementary 95,603.41 Styles Douglas Elementary Vice-Principal 101,417.06 Sugimoto Sandra Teacher Secondary 86,003.96 Sun Yuanfang Teacher Secondary 81,938.92 130.00

Sutherland Joanne Teacher Elementary 99,193.85 Sutherland Maryann Teacher Elementary 94,345.74 Sveistrup Stacey Consultant Modern Language 92,521.84 142.00 Swain Andrew Teach~r Elementary 93,335.46 Swain Wendy Teacher Elementary 85,157.92 Swartile Shirley Special Education - Elem 86,003.96 Symons Jacqueline Teacher Secondary 78,411.35

Tabak Marinko Teacher Secondary 79,518.80 Tabrizi Mehrdad Teacher Secondary 79,518.80 Tait Kelly Teacher Elementary 81,280.41

39

Tak Christine Teacher Elementary 76,744.23 50.00 Takahara-Mark Elizabeth Teacher Elementary 86,008:07 Takahashi Noreen Grandfathered Program Advisor 83,429.93 Takizawa Akemi Teacher Secondary 87,150.36 Talmatchi Ala Teacher Elementary 86,003.96 828.98 Tam Carol . Teacher Elementary 95,821.28 164.74 Tam Evelyn Teacher Elementary 94,345.74 75.00 Tam David Teacher Secondary 87,150.36 Tam Vincent Teacher Elementary 85,779.37 Tan Chong Teacher Secondary 96,492.80 Tanabe Sharon Teacher Secondary 87,759.35 231.70 Tanaka Melanie Teacher Elementary 94,345.74 75.00 Tandoc Rowena Compliance Reporting&Ben Supvs 79,783.65 Tang Debbie Teacher Elementary 89,350.09 50.00 Tang Vincent Teacher Secondary 79,531.80 Tang Jenien Teacher Elementary 79,378.63 Tanner Kristina Teacher Secondary Q5,662.28 25.00 Tatomir Ksena Teacher Secondary 83,853.37 105.00 Tayler Michelle Teacher Gifted Program 86,817.74 Taylor P.Geoffrey Secondary Principal 126,130.72 2,959.74 Taylor Brent Teacher Secondary 99,645.54 23.00 Taylor Louise Teacher Elementary 87,487.15 50.00 Taylor Jasmin Teacher Secondary 87,231.61 105.00 Taylor Mary Teacher Secondary 82,598.58 40.00 Taylor Lorri Prov! Resource Program - Elem 79,518.80 Teeuwsen Donald Teacher Elementary 87,150.36 Tenta Jonathan Special Education - Sec 86,003.96 Tereposky Darren Teacher Elementary 87,150.36 13.00 Terretta Lorraine Elementary Principal 115,755.07 624.76 Theodoropoulos Sophia Teacher Secondary 79,518.80 105.00 Thibault Monique Teacher Elementary 95,603.41 Thomas Catherine Elementary Principal 112,563.87 321.90 Thomas Rosemary Elementary Vice-Principal 102,885.02 106.50 Thomas Stephen Supervisor - Maintenance 96,945.54 Thomas Ian Contract Inspector 90,938.94 Thomas Alison Prov! Resource Program - Elem 87,725.62 Thomas Craig Teacher Elementary 79,545.89 50.00 Thomas Albert Plumber 78,752.62 Thompson Lindsay Elementary Vice-Principal 102,297.54 Thompson Janet Teacher Secondary 99,645.54 76.91 Thompson Kathleen Special Education - Sec 79,518.80 Thompson Susan Teacher Elementary 79,518.80 Thomson Katrina Secondary Vice-Principal 110,107.94 1,522.50 Thomson John Set BC Provincial - Elem 87,172.30 293.50 Thornton Carol Prov! Resource Program - Sec 96,369.51 Thorpe-Mactavish Kendal Teacher Elementary 79,518.80 Tiganis Kaliopi Teacher Elementary 79,518.80 Tilston Jacy Teacher Elementary 93,796.84 244.63 Ting Camilla Teacher Elementary 94,345.74 Ting Pierre Teacher Secondary 86,003.96 Tinka Pauline Teacher Secondary 83,196.08 692.77 To Jessy Set BC Provincial - Sec 80,508.85 Tobin Elaine Teacher Elementary 86,758.57 88.51 Todd Maxwell Teacher Secondary 79,518.80 Toews Bradley Elementary Vice-Principal 95,996.68 Tolksdorff David Teacher Secondary 90,541.18 Tom Karen Teacher Secondary 83,496.80 Tomassetti Vincenzo Manager - Assistive Tech. BC 116,761.13 Tome Ana Teacher Elementary 79,518.80 25.00

40

Tompkins Darren Supervisor - Purchasing 90,430.39 1,370.25 Tomsics Teresa Teacher Elementary 92,999.74 200.00 Tong Jaime Teacher Secondary 81,724.93 Tong Aileen Teacher Elementary 79,518.80 95.00 Toomer Yvonne Teacher Elementary 87,150.36 Tooriram-Doucet Jean-Marc Teacher Elementary 76,744.23 270.00 Tooshkenig Audrey Teacher Elementary 87,231.61 72.90 Topolnicki Dawn Teacher Elementary 94,651.92 292.91 Tornroos Linda Teacher Elementary 81,750.45 Tosczak Ian Teacher Elementary 95,772.78 Toth Angela Summer School Administrator 93,168.23 328.50 Townsend Ruth Teacher Elementary 95,129.00 Trachtenberg Jennifer Teacher Elementary 78,003.71 465.00 Treacher Patricia Teacher Elementary 93,898.11 150.00 Treanor Monica Teacher Elementary 79,518.80 Trotti Vito Electrician 83,998.84 Trovao Margaret Elementary Vice-Principal 102,297.54 Tryssenaar Jason Teacher Secondary 89,688.76 Tsagaris Maria Teacher Elementary 86,403.96 75.00 Tsang Christopher Teacher Secondary 100,066.95 120.00 Tsang Pok Him Teacher Secondary 83,409.35 195.00 Tso John Teacher Secondary 87,550.36 19.00 Tso Katherine Teacher Elementary 86,003.96 Tsolinas Irene Teacher Elementary 95,603.41 Tsolinas Stefanos Steamfitter 77,431.33 Tsonis Georgia Teacher Secondary 79,518.80 Tsoulos Kostantina Teacher Secondary 87,150.36 Tsoulos Garufalia J Teacher Elementary 86,922.77 Tsui Germaine Secondary Vice-Principal 110,688.05 Tsui Stephanie Teacher Secondary 88,988.24 189.00 Tuerlings Natalie Teacher Elementary 95,099.77 Turner Steven Teacher Elementary 94,345.74 Turner Shirley Special Education - Sec 88,536.61 150.00 Turner Janet Client Service Manager-CA YA 86,438.18 Tycho Leanne Teacher Secondary 81,287.73 Uchida Christine Teacher Elementary 93,450.49 Ulman Grazyna Special Education - Sec 94,345.74 Underwood Shauna Teacher Secondary 94,242.64 Underwood Marie Teacher Elementary 79,104.93 111.22 Ungurean Bianca Teacher Secondary 95,754.55 130.00 Unrau Doreen Teacher Elementary 94,345.74 Unsworth Gregory Teacher Elementary 81,601.64 Vallis Blair Electrician 77,477.89 Van Alstyne Audrey Dist Principal - Learning Tech 137,396.01 1,447.60 Van Damme James Teacher Secondary 84,169.75 Van Der Woerd Wendie Teacher Elementary 92,881.87 Van Deventer Linda Teacher Elementary 87,150.36 25.00 Van Iersel Nicholas Teacher Secondary 82,174.52 Van Kreuningen Jeffrey Teacher Secondary 87,231.61 Van Wyck Tamara Area Counsellor - Elem 89,319.73 41.36 Van Wynsberghe Brenden Special Education - Elem 95,603.41 94.00 Vance Kirsten Teacher Secondary 83,411.72 390.00 Varlamova Olga Special Education - Sec 85,740.11 Vassilakis Maria Teacher Elementary 101,093.62 143.52 Vastardis Michael Teacher Secondary 78,650.61 Vaughan Elaine Prov! Resource Program - Sec 75,392.98 279.95 Vaz Andre Teacher Secondary 87,231.61 6.00 Veda Kate Teacher Elementary 79,518.80 Vellescig Daniel Teacher Secondary 91,273.75

41

Veness Kehler Tina Teacher Secondary 86,003.96 75.00 Vera Alejandro Teacher Secondary 87,150.36 Vessali Rowshanak Teacher Elementary 86,758.57 Veverka Bradley Teacher Secondary 79,518.80 180.00 Vey-Chilton C. Annette Secondary Principal 129,836.72 Vickars Sherry Teacher Elementary 79,104.93 Vieira Sharon Elementary Vice-Principal 101,390.04 Vikner Elizabeth Teacher Secondary 89,805.81 Vine Gary Teacher Secondary 90,235.88 Violi Paula Teacher Secondary 96,557.29 93.00 Visser Linda Teacher Elementary 78,691.06 50.75 Vogel Matthew Learning Services Manager-ATBC 84,995.37 Von Holtum Brenda Teacher Elementary 94,345.74 75.00 Von Keyserlingk Gesa Teacher Secondary 90,835.12 Vose Susanna Teacher Elementary 102,532.71 20.75 Vranakis Catherine Teacher Secondary 87,231.61 Vulgaris Michael Secondary Vice-Principal 110,497.70 1,365.00 Vuong Chanh Teacher Secondary 85,481.15 150.00 Vuu Sandra Teacher Secondary 89,688.76 66.98 Wadge Patrick Teacher Secondary 95,307.16 130.00 Wagner E.Susan Teacher Elementary 86,003.96 Wai Natalie Summer School Administrator 97,126.06 19.04 Waight Noriko Teacher Secondary 88,185.76 130.00 Waisberg David Teacher Secondary 87,150.36 330.00 Wale Daphne Aboriginal Education - Elem 87,150.36 32.86 Walker Ellen Teacher Secondary 79,518.80 988.39 Walks Kathryn Teacher Secondary 84,679.07 109.96 Wall Lisa Teacher Elementary 79,104.93 Wallace Judy Teacher Elementary 90,778.33 Wallace Joanne Teacher Elementary 87,231.61 Wallace Rochelle Teacher Elementary 87,150.36 Wallace Paul Teacher Secondary 86,003.96 130.00 Wallace Alissa Teacher Secondary 84,746.93 130.00 Wallace Heather Teacher Elementary 76,040.86 245.00 Wallbridge Caroline Elementary Principal 121,773.68 Waller Wendy Teacher Secondary 86,016.96 150.00 Walls Catherine Teacher Elementary 94,394.11 Walsh Christine Teacher Elementary 86,003.96 50.00 Walsh Patrick Supervisor - Printing & Dist 85,418.00 80.55 Walter Alexander Teacher Elementary 80,132.40 Wan Shiu San Teacher Elementary 94,345.74 80.00 Wan Lena Teacher Elementary 86,003.96 75.00 Wan J-P Bernard Teacher Elementary 79,518.80 39.90 Wang Terence Teacher Secondary 91,875.00 Wang Xianen Teacher Secondary 87,150.36 120.00 Wang Xiaohui Teacher Secondary 79,524.80 Wansink Anita Teacher Elementary 87,231.61 115.00 Waraich Harnek Teacher Secondary 82,483.24 Ward Karen Teacher Elementary 87,231.61 20.00 Wardrop Amanda Teacher Elementary 95,603.41 Warkentin Mark Teacher Elementary 86,033.26 Warner Sarah Teacher Elementary 76,624.84 50.00 Warrington Michael Teacher Secondary 78,263.32 Wasyliuk Amber Teacher Elementary 99,584.34 264.08 Watanabe Elizabeth Teacher Secondary 80,805.67 Watkins Dorothy Elementary Principal 113,236.47 Watson Sonja Teacher Elementary 79,531.80 75.00 Watt Peter Teacher Elementary 78,069.34 125.00 Waugh Michael Teacher Secondary 81,744.02

42

Weatherall Julie Elementary Principal 110,446.28 4,141.10

Weatherall Jacquelyn Area Counsellor - Elem 105,332.35 202.00

Weatherall Jill TE:acher Elementary 79,518.80

Webb Nolan Teacher Gifted Program 80,194.67 295.53

Webber Jason Teacher Elementary 85,850.82 40.00

Weger Cindy Teacher Elementary 76,283.56 150.00

Wells Teresa Elementary Vice-Principal 78,087:92 24.00

Wells Nicole Teacher Elementary 75,424.61

Werboweski Shelley Teacher Elementary 77,876.32 150.00

Weremchuk Kenneth Teacher Secondary 84,661.08 249.00

Weresch Jonathan Elementary Principal 113,236.47 37.49

Werfl Melissa Coordinator - Community School 76,398.95 664.00

Werner Sonia Teacher Secondary 79,518.80

West Erika Teacher Elementary 96,461.70 532.07

Westereng Jeremy Teacher Secondary 86,003.96

Weston Linda Visually Impaired - Elem 95,987.83 120.61

Wheelhouse Sonya Teacher Elementary 79,518.80

Whelan Kathleen Teacher Secondary 77,521.35

Whitcraft Natalie Teacher Elementary 95,603.41 394.25

White Elizabeth Teacher Elementary 95,603.41 150.00

White Bradley Teacher Secondary 87,744.58 478.76

Whitehead Leah Teacher Elementary 84,683.65

Whitehead Mark Plumber 76,350.25

Wiens Christy Teacher Elementary 86,003.96

Wiesinger Marielle Teacher Elementary 87,293.96 179.50

Wightman Adam Teacher Secondary 85,556.33

Wilkes Jessica Teacher Elementary 79,518.80

Wilkie Jonathan Teacher Secondary 83,216.56 137.28

Wilkin Carel Teacher Elementary 86,240.00

Willan Roger Teacher Secondary 87,150.36

Williams Hollie AE Instructor 102,213.41 223.00

Williams Stephen Summer School Administrator 100,075.44 190.00

Williams Aimee Teacher Elementary 93,767.98

Williams Warren School & Student Support B 80,083.78

Wills Nadia Teacher Elementary 87,024.67

Wilmann Damian Secondary Vice-Principal 110,699.12 31.55

Wilson Andrew Secondary Vice-Principal 110,639.97

Wilson Brenda Teacher Secondary· 88,745.97 190.00

Wilson Joan Teacher Secondary 79,518.80

Wilson-Haffenden Gillian Teacher Elementary 79,518.80

Wilting Kristina Teacher Elementary 91,782.28 125.00

Wilton Adam Mgr Prov Res Ctre Vis Impaired 98,534.67 3,150.25

Winn Miranda Area Resource - Elem 90,233.79 100.00

Wittig Mirjam Teacher Elementary 79,518.80

Wittrin Caroline Teacher Secondary 94,345.74 358.29

Wlodyka Emily Teacher Elementary 75,620.80 30.00

Wolkenbrod Michelle Teacher Elementary 87,180.05 40.00

Wong William Administrator On Call 156,125.42

Wong Christopher Secondary Vice-Principal 110,161.46

Wong Darryl Summer School Instructor-Sec 101,519.90

Wong Florence Set BC Provincial - Elem 97,928.91 2,627.38

Wong Christina Teacher Elementary 94,345.74 285.00

Wong · Wendy Teacher Elementary 94,345.74 139.50

Wong Gina Teacher Elementary 91,529.06 75.00

Wong Wing Chee Teacher Secondary 90,835.12 130.00

Wong Jesse Teacher Secondary 90,235.88

Wong Jennifer Teacher Secondary 87,550.36

Wong Anne Teacher Elementary 87,496.44

Wong Beth Teacher Elementary 87,231.61

43

Wong Nellie Teacher Elementary 87,150.36 200.00 Wong Anthony Teacher Elementary 87,150.36 Wong Miranda Teacher Elementary 87,150.36 60.00 Wong Wendy Teacher Elementary 86,254.43 Wong Nyuk Teacher Elementary 86,003.96 Wong Sally Teacher Secondary 86,003.96 745.55 Wong Manna Teacher Secondary 86,003.96 40.00 Wong Brian Teacher Elementary 86,003.96 Wong Michelle Teacher Secondary 85,358.00 Wong Marco Electrician 84,586.54 Wong Wayne Teacher Secondary 83,750.72 Wong Leonard Teacher Secondary 81,742.56 Wong Elisa Teacher Second,ary 81,608.87 100.00 Wong Gloria Teacher Elementary 79,518.80 102.72 Wong Edna Teacher Secondary 79,518.80 100.00 Wong Stephanie Teacher Secondary 77,748.92 Wong-Moon Leah Teacher Secondary 89,927.94 368.45 Woo Peter Elementary Principal 115,755.07 1,996.40 Woo Cindy Teacher Elementary 87,150.36 50.00 Woo Diane Functional Advisor 82,948.94 867.26 Wood Andrea Special Education - Sec 89,395.70 52.50 Wood Adrienne Teacher Elementary 75,368.54 Woodham Brigitte Teacher Elementary 79,518.80 Woods James Special Education - Sec 86,003.96 150.00 Woodward Elizabeth Teacher Elementary 91,463.53 Woodworth Scott Teacher Elementary 76,684.32 Woo-Lei Frances Teacher Elementary 86,003.96 105.00 Worth Reece Teacher Secondary 78,786.34 135.00 Wou Amy Teacher Elementary 79,518.80 160.00 Woudzia John Psychologist - Elem 100,464.34 160.17 Wreggit Tammy Teacher Elementary 78,691.05 Wright Trevor Teacher Elementary 86,003.96 Wright Barry Teacher Elementary 79,518.80 50.00 Wrinch Trevor Teacher Elementary 101,847.65 102.40 Wu Michael Area Counsellor - Elem 98,548.71 215.72 Wu Chien-Ren Mgr - Settlement Wrkr in Schls 93,144.11 600.00 Wu Xue Teacher Secondary 87,150.36 Wu Hui Ying Summer School Administrator 80,614.48 40.00 Wu Wing Teacher Elementary 75,476.72 38.47 Wyatt Sharon Teacher Elementary 95,603.41 Wyllychuk Jane Area Counsellor - Elem 98,127.91 75.00 Wyper Daniel Summer School Administrator 90,933.96 Yada Margaret Teacher Elementary 90,173.01 Yamada Takashi Set BC Provincial - Sec 91,049.30 40.00 Yamakami Brenda Teach.er Elementary 76,335.21 Yang Mathilde Teacher Secondary 79,518.80 155.00 Yang Erika Teacher Elementary 77,156.30 Yannakoulias George Teacher Secondary 100,140.63 Yee Evelyn Summer School Administrator 105,980.34 127.28 Yee Helen Supvsr - Accounting & Treasury 95,386.27 1,721.50 Yee Marilyn Area Counsellor - Elem 90,424.25 40.00 Yee Jason Teacher Secondary 87,150.36 110.00 Yee Bryan Teacher Secondary 86,451.05 50.00 Yeh Helen Teacher Elementary 98,655.93 12.38 Yeh Billy Teacher Elementary 87,244.61 100.00 Yelizarov Michael Electrician 84,035.49 Yeo Julia Teacher Elementary 81,078.92 75.00 Yeomans Susan Teacher Elementary 78,272.84 40.00 Yetman John Teacher Secondary 94,745.74

44

Yeung Celia Teacher Elementary 86,003.96 180.00 Yeung Kiara Teacher Elementary 79,518.80 Yim Andrea Teacher Elementary 94,345.17 300.00 Yip Stacey Teacher Secondary 90,154.11 195.62 Yip Eugene Electrician 81,775.22 Yiu Lai Lai Prov! Resource Program - Elem 94,345.74 York Lori Teacher Secondary 83,775.73 Yoshida Esther Teacher Elementary 87,257.61 75.00 Young Jennifer Teacher Elementary 87,631.61 Young Linda Teacher Elementary 87,231.61 400.00 Young Karen Teacher Elementary 84,393.60 75.00 Young Kelley Teacher Elementary 82,312.15 Young Tonia Teacher Elementary 79,105.51 Yu Angelina Teacher Elementary 94,745.74 Yu Brian Teacher Secondary 92,957.08 Yu Elaine Teacher Elementary 87,746.72 40.00 Yu Lisa Teacher Elementary 75,379.36 Yuen Harry Teacher Secondary 91,382.28 255.38 Yuen Ernest Teacher Secondary 86,033.26 Yuen Grace Teacher Elementary 86,003.96 8.25 Yuill Craig Teacher Secondary 83,203.56 150.00 Yung Mary HR Coordinator 83,290.42 Zambito Orazio Giuseppina Teacher Elementary 94,345.74 105.00 Zambrano Tanya Teacher Secondary 79,518.80 Zdriluk Kathryn Teacher Elementary 94,345.74 139.55 Zeitz Andrea Elementary Vice-Principal 102,885.02 Zerbe Richard Elementary Principal 121,306.19 654.57 Zerbinos Panagiotis Teacher Secondary 79,812.95 Zhang Minhua Teacher Secondary 88,576.52 Zhang Hu Teacher Secondary 87,150.36 Zimmermann Douglas Electrician 79,310.84 Zitka Ligeia Teacher Secondary 86,003.96 Zrymiak Carol Area Counsellor - Elem 99,194.91 297.22 Zukowski Shirley Teacher Elementary 87,231.61 Zwaagstra Wendy Teacher Elementary 94,314.42 309.28

Total Remuneration Exceeding $75,000 $ 214,188,269.03 $ 526,216.41

Total for Employees with Remuneration less than $75,000 $ 190,873,807.39 $ 244,353.43

Total Remuneration and Expenses paid (including Elected Officials) $ 405,297,664.31 $ 774,592.40

Employer Payments for CPP and EI $ 23,618,578.68

45

Schedule of Vendor Payments

Supplier Name

0922475 BC Ltd. 4th Utility Inc. A Star Society AW Fireguard Supplies (1991) Ltd Able Tech Assistive Technologies Academia Bus Company, Ltd. ACM Environmental Corporation Action Holdings Ltd T / A Custom Blacktop Acton Ostry Architects Inc. Affinity Group Tours Alliance Medical Monitoring Altus Group Amazon *Marketplce CA Amazon.ca Amboe, Kevin Andornot Consulting Inc. Angus Corporate Centre Ltd Aon Reed Stenhouse Inc. APL* ITUNES.COM/BILL Apple Canada, Inc. C3120 ARI Financial Services Aroga Technologies Ltd Arts Umbrella AV Solutions B C Hardwood Floors Co B.A. Robinson Co. Ltd. Bamfield Marine Science Centre Baragar Enterprises Ltd. Bard on the Beach BC Carpenters Fund BC Housing BC Hydro BC Principals & Vice Principals Assoc BC Safety Authority BC School Sports BC School Trustees Association BC Teachers' Federation BC Technology for Learning Society Beatty Floors Ltd Belfor Restoration Services

46

$

Total Payment

33,632 82,304 32,100 47,005 27,362 38,552

113,484 286,892

1,980,953 175,453

34,545 35,553 26,244 44,791 27,115 28,717

697,642 85,845

132,086 1,878,014

83,499 175,387

48,665 350,266 159,542 126,360

50,018 90,426 37,985

204,102 38,247

3,785,995 150,460

98,765 44,897 32,423

8,481,336 104,600

54,817 607,725

Big Kahuna Sport Company Blue Pine Enterprises Ltd . . Bonnefoy Business Management Services Boreal Science Bouygues Building Canada Branded Distribution Bricklayers & Mason Local # 2 Bridges Canada Brink's Canada Limited BRITANNIA SUPPORT SOCIETY British Columbia Institute of Technology BTY Group Bubas George Motors Ltd. Buckwold-Western Floor Covering Distrib Bunt & Associates Engineering (8.C.) Ltd Butler Workplace Solutions Camp Jubilee Retreat & Conf Ct Camp Squeah Camp Summit Can-Achieve lnt'l Education Service Canada Post Corporation Canada-Cuba Sports & Cultural Canadian Assistive Technology Ltd. Canadian E~ucational Subscriptions Canadian Refrigeration and Air Canadian Union of the Public Employees Canadian Western Trust Canon Business Solutions Canada Inc. Canuel Caterers Cardinal Coach Lines ULC Cascadia Sport Systems Inc. CDW Canada Chan Centre for the Performing Arts Charter Bus Lines of BC Charter Telecom Inc. Cheakamus Centre Chen Yanrong Chubb Security Systems CIBC - Mellon CIEEC - Cdn Int 'l Educ Exchange Centre City of Vancouver City of Vancouver - Property Tax Branch City Of Vancouver Yards Branch-Engineer City of Vancouver Utility Billing

47

225,517 44,574

170,867 52,969

15,474,908 183,743

41,101 408,736

31,750 40,250 57,764 83,027 83,634 35,266 28,946

109,418 127,771

46,575 158,991 264,415

37,708 288,355

34,351 28,471 54,375

102,169 1,296,700

806,611 86,603

307,053 173,616

86,191 67,007 27,224

164,793 114,662

47,240 51,154

182,582 80,595

536,980 1,129,705

215,312 1,098,764

City of Vancouver, Revenue Services Div. Clean Harbors Canada, Inc. Climate Action Secretariat CNIB Coast Wholesale Appliances Inc. Coastal Reign Printing Ltd. Coastal Roofing Ltd. Colborne Architect Group Colliers Project Leaders Community Savings Credit Union COMPASS AUTOLOAD COMPASS WEB Context Research Ltd. Coriolis Consulting Corp. Corporate Express Canada Inc Covenant House Vancouver CP Packaging Corp Craig A & Son Ltd Creative Insignia Ltd. Crescent Beach Publishing CRS Commercial Carpet Maintenance CS Mounting Systems 2005 Co. C-Shore Communications Inc. CUM IS Retirement Services CUPE, Local 15 Custom Lighting Ltd Cypress Mountain D.G.S. Construction Co. Ltd. D2L Corporation DA Architects + Planners DA VINCI INT. :rRAVEL Dafco Filtration Group Dalai Lama Center Davey Tree Expert Co. of Canada, Limited Dell Canada Inc. Dell Financial Services Canada Ltd. Delta Continuing Education Developmental Disabilities Association Discover Canada Tours District Council 38 Membership Services Doublethink Inc., dba myBlueprint Dubas Engineering Dulux Paints DWD Theatre Design + Consulting

48

151,522 40,685

386,111 31,141 57,152 27,186

594,085 408,060 165,236 952,863 144,322

53,268 157,602 112,309 452,123

35,500 28,157

307,073 53,297

124,990 154,595 120,855 104,953 169,272

1,218,043 25,485 58,603

7,570,426 303,358 169,486

46,918 30,534 45,000 36,978

914,031 1,238,685

27,720 26,490 29,433

158,153 37,959 79,193

102,672 28,856

DynaVox Canada Ebsco Canada Ltd. Ecowaste Industries Educan Institutional Furniture Ltd Educational World Tours Ellison Travel & Tours Ltd. EMCO Corporation ERC Roof Management Ltd Erv Parent Co Ltd ESC Automation Evans Lake Forest Education Society Executive Mat Service Family Maintenance Enforcement Program Farm-Tek Turf Services Inc. Finch Media Ltd. Finisterra Travel Ltd. First Canada ULC First Class Planners Ltd. First Student Canada . FirstCanada ULC Flynn Canada Ltd. Follett School Solutions, Inc Foreign Student Services FortisBC-Natural Gas Francl Architecture Fraser Health Authority Fraser Valley Equipment Fresh Roots Urban Farm Society Freshslice Pizza Friesens Yearbooks Frontier Computing Fujitec Canada, Inc. FutureBook Printing Inc. Futurebook Yearbooks Inc Gartner Canada, Co. Geminder, Dan Geopacific Consultants Ltd. Global Gourmet Foods Go Futures HR Goldner Law Corporation Barrister & Soli Gossamer Threads, Inc. Grand & Toy Great West Life Assurance Greater Vancouver Basketball Officials Association

49

462,553 239,975

32,466 200,196 167,102

1,100,471 28,578

140,143 25,993 45,350 87,532 91,136 36,496 78,396 51,838 80,797

251,867 38,650 55,342

2,051,425 352,508

48,739 62,650

1,875,191 597,762 127,710

61,828 140,662

34,541 198,158

53,421 52,216

126,673 59,954 65,520 30,000 46,904 50,000 28,470 44,800 87,671

574,502 250,632

45,645

Greater Vancouver Food Bank Greenham Potters Supply Ltd Grouse Mountain Resorts Ltd. Guard.me International Insurance Guillevin Int Inc Guillevin Int. Inc. (Fleck) GWL Realty Advisors Inc. ITF. Gym Sense Gymnastics Inc Habitat Systems Inc Harbour Publishing Co. Ltd. Harris & Co Hazmasters Inc. HCMA Architecture+ Design Heat & Frost Insulator Local 118 -Heatherbrae Builders Company Ltd. Hellenic Community Centre Herff Jones Inc. Horsman E B & Son Ltd HP Financial Services Canada Company Humanware Western Canada HYATT REGENCY VANCOUVER IBI Group IcsClean Supplies Ltd. IMA Solutions Imagine Public Relations Indigo Books & Music Inc. Industrial Alliance Insurance Interior Health International Stage Lines Int'l Brotherhood Of Electrical lnt'l Brotherhood of Electrical Italian Cultural Centre ITC Commercial B.C. Inc. James International Sales Ltd. Jensen Hughes Inc. JJL International Education Exchange John Lewis Executive Advisor Inc. Jonathan Morgan & Company Limited Joseph S. Chow Ltd. Jumpstreet Tours K & E Equipment Repair Ltd. Kal Tire Kane, Maureen KBAM! Kevin Bruce Arts Management

50

107,764 25,370 33,637

402,901 87,698 42,021 81,411 55,909

159,791 30,319

348,291 148,562 108,596

60,565 16,822,041

32,502 65,783

110,308 1,462,010

252,757 115,163

47,387 26,353 45,373 25,846 29,875

103,638 220,797

63,908 139,739

47,422 27,512

7,917,366 33,845 27,880 28,000 81,804 56,781 89,386 92,592 51,031 34,047 53,623 56,925

Keats Camp Kelowna General Hospital Interior Health Ken Deitcher Sales Co. Ltd. Kidsafe Project Society Kids books Koffman Kalef KoniGa Minolta Business Solutions (Can.) Landmark Recognition Langara College L'AUBERGE DU MONT Learning Partnership, The LEC Quantity Surveying & Project Mgmt Lehigh Materials Lei, Chunlei Li, Sheng Sheng Li, Xiuchuan Librairie Gallimard LifeSpeak Inc. Loh, CY Associates Ltd Long & McQuade Limited Long & McQuade Musical Instruments Ltd Long View System~ Corporation Loomis Express Loon Lake Camp Lord Byng Pool Lordco Parts Ltd. Lore, W.G. Consulting Inc. Lynch Bus Lines MacLachlan D G Ltd MacQuarie Equipment Finance Ltd. Magnem Engine Serv Ltd Main Street Education Centre Mancorp Industrial Sales Ltd Manning Park Resort Manulife Marine Roofing (1996) Ltd. Marsh Canada Limited McFarland Marceau Architects Ltd. McGraw-Hill Ryerson Ltd. McGregor Hardware Dist MECiarniello Consulting FM 0697872 MediaSmarts Medical Services Plan of B.C. Metro Motors Ltd.

51

56,125 32,502 34,239 61,370

101,620 124,039

90,801 30,395

584,760 31,880 65,921

205,795 28,667 28,880 28,880 41,092 52,208 36,750 38,595

108,531 40,919 97,083 53,564 92,720 25,418 30,627 33,790

112,665 26,614

2,752,660 33,063 25,740 25,214 55,333 40,178

512,931 51,828

960,982 187,598 109,472

72,701 34,013

7,285,027 28,140

Microserve Business Computer Services Microsoft Corporation Minister of Finance Minister of Finance Minister of Finance -Minister of Finance-Procurement Services Minister of Finance-Revenue Service BC Minister Of Finance-Social Services Tax Ministry of Finance Ministry of Children and Family Mitybilt MobilTech International Modus Planning, Design & Engagement Inc. MoreSports Morneau Shepell Ltd. Mt. Seymour Resorts Municipal Pension Plan MYK Enterprise Ltd. National Film Board Natural Pod Nedco (Div. of Rexel Canada Electrical) Nelson Education Ltd. New City Contracting Ltd. New York Foods Ltd. Norma Rose Point North American Telecommunications Group Northern Building Supply Ltd. Nova Food Services Ltd. NXSource Technology Inc. Optelec Canada Inc Opus Art Supplies Oracle Canada ULC PACE Child and Family Society Pacific Blue Cross Pacific National Exhibition Pacific Restorations (1994) Ltd. Pan Pacific Hotel Vancouver Panago Pizza Inc. Pearson Canada Assessment Inc. Pearson Canada Inc. T46254 Pearson Education Canada Personnel Department Ltd, The Pitney Works PlanetClea:n (Vancouver) Ltd.

52

288,534 106,803

1,237,361 468,396 298,40Q 115,895 674,221

32,978 38,278

574,436 48,768 37,032 30,508 75,000

1,183,072 51,420

9,429,865 . 77,524 37,613 48,707 57,740

227,329 1,676,731

136,868 41,030 60,054

162,735 749,748 233,793

53,429 42,159

361,549 31,213

11,190,097 83,104

128,940 80,914 41,219 39,190 58,812

100,298 43,879

131,932 28,537

Premier School Agendas Ltd. Pro Can Construction Group Corp. Progressive Fundraising Inc. Provincial Health Services Authority Public Education Benefits Trust Quantum Lighting, Inc. REALCDNSUPERSTORE#l Receiver General Receiver General of Canada Rectec Industries Inc Reeps Liberia Incorporated Regal Controls Ltd Regency Travel Richelieu Building Specialties Richmond Elevator Robert Half Finance & Accounting Robert Half Technology Rocky Point Engineering Ltd. Rona Revy Inc. (Head Office) Rowe P - Hammoudi B Russell Food Equip Ltd Sadler, Karen SafeTeen: Powerful Alternatives Sage Bistro at the University Sahota, Amanjeet Saputo Dairy Products Canada GP Sasamat Outdoor Centre Scholastic Book Fairs Canada Inc Scholastic Canada Ltd Scholastic Canada Ltd. School Specialty Canada Schoolhouse Products Scotia McLeod Inc SEA TO SKY OUTDOOR LEADERSHIP Sea to Sky Outdoor School Secrest Resources Ltd. Shape Architecture Inc Sheaves, Patricia Sheet Metal Workers - Local 280-In Trust Shell Energy North America (Canada) Inc. Sheraton Vancouver Airport Hotel Sheret Andrew Ltd SirsiDynix Skyline Athletics Inc

53

61,116 2,596,680

48,098 27,097

7,219,173 46,893 35,713 77,291

23,618,579 85,743 28,355 84,612 38,781 56,499 86,783 46,438 51,784 39,099 37,058 89,311 51,068 60,841 26,250 28,929 32,874

238,151 67,193

163,351 36,653 48,617 90,185

344,214 27,240 29,180

110,303 206,212

81,748 109,077

69,061 887,320 178,000 141,603

45,578 65,062

Skyline Athletics Inc. Small Talk Snow Cap Enterprises SOCAN Softchoice LP Software4Schools.ca Soliloquy Solutions Soper's Supply Ltd. Source Office Furnishings South Hill Education Centre SPICERS CANADA ULC Sportball Vancouver St John Ambulance Stacey Holloway & Associates Ltd Stanley Park Ecology Society Stargarden Corporation Sterling Fence Co. Ltd. Stillwood Camp & Conference Ce Strathcona Elem School Strathcona Park Lodge Strong Nations Publishing Inc. STS Tours Inc. Summer School Refunds Sunlife Financial Swing Time Distributors Ltd. Swish Maintenance Limited Sysco Vancouver Tapestry Music Ltd. Tautz, Lisa TC Media Livres Inc. Teachers Pension Plan Techtone Media Inc. Telus TELUS Communications (8.C.) Inc. Telus Communications Company Tennis XL Agency Inc. THE ARTONA GROUP INC. THE FAIRMONT HOTEL VANCOUVER The Fairmont Waterfront Hotel The Terry Fox Foundation The Young Actors Project Thirdwave Bus Services Timberline Ranch Tinkerine Studios Ltd.

54

69,620 42,202 46,507

154,513 500,863

39,333 49,061 32,881

121,392 54,730

508,759 35,955 52,916 29,173 25,611

134,400 74,599 56,267 37,567

207,800 29,260

372,368 37,000 30,500

110,650 265,882

1,114,075 86,769 42,000 49,411

37,600,406 111,535 419,959 647,551 572,382

47,067 .74,007 35,789 59,329

102,976 28,165 72,454 89,570 29,953

TLD Computers Inc TMT-TOTAL MEDIA TECHNOLOGY Tobii Dynavox Canada Trane Canada TransLink Transtar Sanitation Supply Ltd Uniglobe United Library Services United Library Services Inc. United Pacific Patrol Ltd Univar Canada Ltd Universal Coach Line Ltd. University Neighbourhoods Association University of BC University of BC - UBC Utilities University of Toronto Press Valery Black Draperies Van City Savings Credit Union VanCity Vancouver Aquarium Vancouver Board of Parks & Rec Vancouver Bullion & Currency Vancouver Coastal Health Vancouver Community College Vancouver Firefighter CPR+ FA Vancouver Firefighters Community CPR Vancouver Foundation Vancouver Glass (1990) Ltd. Vancouver Island Health Authority Vancouver Kidsbooks Vancouver Public Education Alliance VANCOUVER PUBLIC LIBRARY Vancouver School Bus Charters VCC Accounts Receivable Viking Fire Protection Inc. Viking-Alexander Metal Prod1:,1cts Ltd Visual Education Centre Vjel Enterprise Ltd. Waste Management Water Plan It Irrigation Ltd. Wesclean Equipment & Wesco Western Athletic Ltd. Western Campus Resources

55

30,555 28,045 62,080 37,600 63,327 30,275 26,000

112,332 58,630

126,083 50,702 48,053 55,251 29,760 34,668 67,512 52,337

1,543,320 1,189,418

44,305 120,929

34,872 180,223

92,652 32,015 29,375 54,221 37,630

225,199 58,197 49,275 69,136 41,750 41,399 82,017 30,427

177,513 32,667

703,237 50,440

477,091 52,648 37,468

240,073

Western Canada IC Bus Inc. Western Mechanical Services Ltd WESTERN SAFETY PRODUCTS Westlab Whistler Blackcomb Mountain Resorts WIDHH Winroc - SPI Wolseley Mechanical Group - BC Region Work Safe BC Workplace Resource World Book Educational Prod of Canada WSP Canada Inc. YMCA Camp Elphinstone YMCA Camps Young Rembrandts

Total payments to suppliers exceeding $25,000 each

Total payments to suppliers less than $25,000 each

Total payments for goods and services

56

97,832 33,495 42,391 27,442

155,931 92,264 36,375 27,246

2,414,237 34,456

209,064 36,776 92,728 35,292 25,932

$ 239,246,238

$ 13,979,147

$ 253,225,386

STATEMENT OF FINANCIAL INFORMATION EXPLANATION OF DIFFERENCES TO AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED JUNE 30, 2017

The salaries paid to employees as well as the payments disbursed to suppliers for goods and services and employee benefit premiums are disclosed on the audited financial statements as expenses, net revenues, capitalized costs or changes in accounts receivable and accounts payable.

The differences between the audited financial statements (Statement 2 - Statement of Operations) and the combined totals of the Schedule of Remuneration and Expenses and the Schedule of Payments Made for the Provision of Goods and Services are primarily as follows:

• Amounts reflected in the schedules are prepared on a cash basis, whereas expenditures included on the financial statements are prepared on an accrual basis.

• The list of payments to suppliers may include 100% of the GST/PST paid, whereas the expenditures in the financial statements are shown net of the GST/PST rebate.

• The taxable benefits are included in the Remuneration column of the Schedule of Remuneration and Expenses. The same amount is included in the Schedule of Payments Made for the Provision of Goods and Services for payments made to benefit carriers.

• Payments to suppliers may be reported in the Financial Statements as Prepaid Expenses, Tangible Capital Assets, or Services and Supplies, as appropriate.

• The schedule includes paym·ents for capital purchases, related to the employer portion of benefits ( other than CPP and EI) as well as goods and services.

• The schedule does not include accrued expenditures included in services and supplies on the financial statements.

57

'98 The Board of Education of School District

No. 39 (Vancouver)

Financial Statements July 1, 2016 to June 30, 2017

58

School District No. 39 (Vancouver) June 30, 2017

Table of Contents

Management Report ......................................................................................................................... : .. .... ............... _. .......................... .

Independent Auditors' Report .. ............ ..................... ............. ...... ..................................................................................................... 2-3

Statement of Financial Position - Statement 1 .......................................................................................................................... ....... 4

Statement of Operations - Statement 2 ............ ... ...................... ............ ..... ...................................... ...... ................ .. ......................... 5

Statement of Changes in Net Financial Assets (Debt) - Statement 4 .. ..... ......... .. ............................ ..... ........... ................................ 6

Statement of Cash Flows - Statement 5 ......................................................... :.................................................................................. 7

Notes to the Financial Statements .................................................................................................... .. ............... :.............................. 8-27

Schedule of Changes in Accumulated Surplus (Deficit) by Fund - Schedule 1 ......................................... ....... ... ........................... 28

Schedule of Operating Operations - Schedule 2 ..... .... ................... ..... ............ ..................................... ............... .................. .. ......... 29

Schedule 2A - Schedule of Operating Revenue by Source .................. ....... ........................... ............. .................... ....... ..... 30

Schedule 28 - Schedule of Operating Expense by Object ........... ............................ ................... ............... ... ...................... 31

Schedule 2C - Operating Expense by Function, Program and Object ....................................................................... ... ...... 32

Schedule of Special Purpose Operations - Schedule 3 ................................................................... ... ... ..... ................ ...................... 34

Schedule 3A - Changes in Special Purpose Funds and Expense by Object ........... .... ................... ..................................... 35

Schedule of Capital Operations - Schedule 4 ......................... ............................................................................................... ........... 38

Schedule 4A - Tangible Capital Assets ............................................................................. ....................................... ..... ...... 39

Schedule 4B -Tangible Capital Assets - Work in Progress .................. .............................................................................. 40

Schedule 4C - Deferred Capital Revenue ....................................... .................................................................................... . 41

Schedule 4D - Changes in Unspent Deferred Capital Revenue 42

September 21, 2017 12:52

School Ðistrict No. 39 (Vancouver)

IVTÀNÄGEJ1ÆÐNT REPORTVersion: 32ü3-24 57 -94? 5

Management's Resportsibilify for the Financial Statements.

The accompanying financial sfâtem€rÍs of School District No" 39 (Vancouver) have been prepared bymälâgement ín accçrdance with ihe accounting requiremerrts of Sectíon 23-l of the Budget Transparency andAccountabiiiti¡ Act of Ëritish Columbia" supptremented by Regulaticns 257/?f1}, anð, lg9/2t11 issued by theProvince of British Columbia Treæu¡y Board, and the integrify *nd objsctívît), of låese statements aremanagementls responsibilþ" Management is also responsible for all of the nstec to ths fînancial statsments andochedules, and for ensuring thaf this inf,ormation is consistent, rybsre appropricte, wth the informatioacontained in the finarrcial statÊrrrenfs.

The preparation of financial statements necessarily invoives the usç of estirnaies baseci on managemerit's

iudgment particularly when transactions affecting the current accounting period cânnût be finalized withcerfainï-y ur¡til firture periods.

Managernent is also responsible for impier:enting and mainfaining a system of intemal cûntrols to providereasonable âssurarlce that assets are safeguarded, transactions ate propetly authorized and reliable financialinfonnation is produced.

Tbe Board of Educalion of School Distrist Na, 39 (Vancouver) {calle'd t}re "Board') is responsible for ensuringthat management fulfills its responsihilïties for financial reporting and intemal ron1rol and exercÍses theseresponsibilities thmugh the Board. Thç Foæd reviews internal financíal stalernents on a nronthly basis andextemally audited f,rnancial stat€mðnfs yearly,

The extemal auditors, CIffice of the Auditor General, conduct an independent exalni*atjon" ia accotdance withC¿nadian ganerully accepted auditing standa¡ds, and e4press their opìnicn on the f!¡ancial statemeats. Theexternal auditors have fult and free access to financial mânagement of School Ðistict No. 39 (Vancouver) andmeet when required. Ths accornpanying Ìndependent ,A.udiTors'Repoct outli¡res theíriesponsibilities, the scopecftheir ex¿mination and their opinion on the Schooi Districtrs finaneial state¡nents.

On behalf of Scåoa1 District Nc" 39 (Vancouver)

g; of the Þoard of ãducation

Sígna}ff o{Se Superintendent

fzr LotofthdSecretary

September 7L, ?]t17 12;52

TreæY Þate

Page 1

OFFICE OF THE

Auditor General of British Columbia

INDEPENDENT AUDITOR'S REPORT

To the Members of the Board of Education of School District No. 39 (Vancouver), and To the Minister of Education, Province of British Columbia

I have audited the accompanying financial statements of School District No. 39 (Vancouver) ("the entity"), which comprise the statement of financial position as at June 30, 2017, and the statements of operations, changes in net financial assets (debt), cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation of these financial statements in accordance with Canadian Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

In my view, the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified audit opinion.

Basis for Qualified Opinion

As described in Note 2 to the financial statements, the entity's accounting treatment for contributions received from governrrients and for externally restricted contributions received from non-government sources is to initially-record them as deferred revenue (a liability) and then recognize revenue in the statement of operations either on the same basis as the related expenditures occur or, in the case of funds for the purchase or construction of capital assets, to recognize revenue on the same basis as the related assets are amortized. The entity was required

SCHOOL DISTRICT NO. 39 (VANCOUVER) Independent Auditor's Report

to adopt this accounting policy as prescribed by Province of British Columbia Treasury Board Regulation 198/2011.

Under Canadian Public Sector Accounting Standards, the entity's method of accounting for. contributions is only appropriate in circumstances where the funding meets the definition of a liability. Otherwise, the appropriate accounting treatment is to record contributions as revenue when they are received or receivable. In our opinion certain contributions of the entity do not meet the definition of a liability, and as such the entity's method of accounting for those contributions represents a departure from Canadian Public Sector Accounting Standards.

This departure has existed since the inception of the standard, which applies to periods beginning on or after April 1, 2012. When the cumulative effects of this departure to date are adjusted through opening accumulated surplus, the entity's records indicate that the effects of this departure on the current year financial statements is an overstatement of the liabilities for deferred capital revenue of $464 million and deferred revenue of $18 million, an understatement of accumulated surplus of $398 million, and a current year understatement of revenue of $84 million. Accordingly, the current year deficit is overstated by $84 million and net debt is overstated by $398 million.

Qualified Opinion

In my opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of School District No. 39 (Vancouver) as at June 30, 2017, and the results of its operations, changes in its net financial assets (debt) and its cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards.

Victoria, British Columbia September 25, 2017

::e,\::CA Deputy Auditor General

OFFICE Of THE

Auditor General of British Columbia

Schsotr DÍstrict No. 39 {Yancouver}Stafement of linancial PositipnA¡ at Jsne 3t,20I7

Sfåtement I

2*17Act*al

2t16Àctt¡¿l

{Rrcast)

Fiiu¡clal As¡cfsCash æd Ca:b Equivalents.A.eco¡.nts Reæiv.able

Ðsç ûom Ê{ovinice -Mi¡tis8y of Educáis¡iÐue *om Piuvincé -,OtherOther (Àlote 3)

Pqú&lis lnvestdient3 0ldie 4)Tbt¿I f insrcial Á.sscts

Li¿bilifies' Aoeounts.Payable ¿nd Accrued Liabnides

Othet(¡¡ors 5)IJneârned Revenue (hlote 6)Ðeferred Revenue 0,lptq :)Deferred Cqpifåi Revenue S{ote8)Employee Fuhre Benefits $,lot€ 9)

Cçital Lease Obligations $rlon 1û)

Other LíabilitiesTotal Lhbilifips

NeiFin¿ncial Assefs pebg

Non-Financial Assets

TørgibJe CapitatAssetç Srlote 1l)Frepaíd Expenses

Supplies Inventø1'Tota! Ngn:I'Í¡l4nql¡I Af¡cts

Áccumulated 8u:rplls @eficit) $tote 16)

Cøraa*r:a1 Öbiþations and Colltiagørcies (I^¡otG 13)

Approvedþ the Board

s

t42r992ß0t

L,662^24537t

3,97$,9t5

56,506,6462114371512

32,L86A59568,409J8424,241389r,?,8taû6

6r.Q'øwrtãt1,886if01

$

I32J13,988

T7^513,870

85,804

l,:ì43,194

62,709,859,7,2344'.17

27,\47,9t8524,526,394

22,!99,L513,333,309

629,411,ü11.

2,925,ß83

, 114,?8515 , 1r

SaÉ K 2,ðr,Sisnâf¡de oflthe Cl*imeiìln óf tt¡e Éoa¡d of Education

Siwút€slü g rÐerin{ênrte¿nf

Sìenatar.e of e' Sec¡etey Tieasure?

Yer¡ion¡ 3203-24*7-9475tepfqmber2l, 2817 12t12

{*f. }r, >n 17// Date Sisned

u oute signed

/. 2ot

The accornpanying noteÉ are an integralipart ofthess finarrcial stãtsments" Prge C

School District No. 39 (Vancouver) Statement of Operations Year Ended June 30, 2017

Revenues Provincial Grants

Ministry of Education Other

Federal Grants Tuition Other Revenue Rentals and Leases Investment Income Amortization of Deferred Capital Revenue Total Revenue

Expenses Instruction District Administration Operations and Maintenance Transportation and Housing Debt Services Total Expense

Surplus (Deficit) for the year

Accumulated Surplus (Deficit) from Operations, beginning of year

Accumulated Surplus (Deficit) from Operations, end of year

2017 Budget

$

481,874,799 7,162,244 1,680,517

28,176,141 39,761,846 5,424,266 1,600,592

14,454,811 580,135,216

482,578,889 18,640,657 86,998,494 2,838,545

84,988 591,141,573

(11,006,357)

Version: 3203-2457-9475 September 21, 2017 12:52 The accompanying notes are an integral part of these financial statements.

Statement 2

2017 2016 Actual Actual

(Rccru;l

$ $

490,806,986 488,209,451 5,122,282 5,621,635 2,179,441 2,035,012

28,789,020 24,718,785 39,579,668 37,272,328 5,482,619 5,123,513 1,516,605 1,676,693

14,925,760 13,916,287 588,402,381 578,573,704

477,143,251 484,695,956 19,047,483 18,190,367 92,093,160 92,298,058

2,768,448 2,745,115 136,849

591,189,191 597,929,496

(2,786,810) (19,355,792)

117,715,335 137,071,127

114,928,525 117,715,335

PageS

School District No. 39 (Vancouver) Statement of Changes in Net Financial Assets (Debt) Year Ended June 30, 2017

Surplus (Deficit) for the year

Effect of change in Tangible Capital Assets Acquisition of Tangible Capital Assets Amottization of Tangible Capital Assets Net canying value of Tangible Capital Assets disposed of Total Effect of change in Tangible Capital Assets

Acquisition of Prepaid Expenses Use of Prepaid Expenses Acquisition of Supplies Inventory Use of Supplies Inventory

Total Effect of change in Other Non-Financial Assets

(Increase) Decrease in Net Financial Assets (Debt), before Net Remeasurement Gains (Losses)

Net Remeasurement Gains (Losses)

(Increase) Decrease in Net Financial Assets (Debt)

Net Financial Assets (Debt), beginning of year

Net Financial Assets (Debt), end of year

2017 Budget

$

(11,006,357)

(66,464,040) 21,707,635

(44,756.405)

(55,762,762)

Version: 3203-2457-9475 September 21, 2017 12:52 The accompanying notes are an integral part of these financial statements.

2017 Actual

$

(2,786,810)

(63,051 ,454) 22,405,374

(40,646 ,080)

(2,711,231) 3,750,309

(2,199,096) 2,015,378

855,360

(42,577,530)

(42,577,530)

(515,676,150)

(558,253 ,680)

Statement 4

2016 Actual Recast)

$

(19,355,792)

(69,772,367) 21,322,585

3,105,564 ( 45.344.218)

(1,802,222) 1,152,081

(42,1 45,730) 42, 195,323

(600,548)

(65,300,558)

(65,300,558)

(450,375,592)

(5 15,676, 150)

Page6

School District No. 39 (Vancouver) Statement of Cash Flows Year Ended June 30, 2017

Operating Transactions Surplus (Deficit) for the year Changes in Non-Cash Working Capital

Decrease (Increase) Accounts Receivable Supplies Inventories Prepaid Expenses

Increase (Decrease) Accounts Payable and Accrued Liabilities Unearned Revenue Deferred Revenue Employee Future Benefits Other Liabilities

Amortization of Tangible Capital Assets Amortization of Deferred Capital Revenue Total Operating Transactions

Capital Transactions Tangible Capital Assets Purchased Tangible Capital Assets -WJ.P Purchased Sale and Leaseback of Equipment I Capital lease (non cash) Insurance claim Total Capital Transactions

Financing Transactions Capital Revenue Received Capital Lease Payments Total Financing Transactions

Investing Transactions Investments in Portfolio Investments Total Investing Transactions

Net Increase (Decrease) in Cash and Cash Equivalents

Cash and Cash F.quivalents, beginning of year

Cash and Cash Equivalents, end of year

Cash and Cash Equivalents, end of year, is made up of: Cash

Supplementary Cash Flow Information

Version: 3203-2457-94 7 5 September 21, 2017 12:52 The accompanying notes are an integral part of these financial statements.

Statement 5

2017 2016 Actual Actual

(Recast)

$ $

(2,786,810) (19,355,792)

13,801,268 (8,945,079) (183,719) 49,593

.1,039,078 (650,141)

(6,203,213) 13,953,109 203,035 3,866,772

4,958,341 (295,099) 1,750,238 2,057,947 (220,747) 82,458

22,405,374 21,322,585 (14,925,760) (13,916,287} 19,837,085 (1,829,934)

(4,839,107) (5,130,807) (56,264,912) (75,787,978)

(609,518) 4,707,374 (548,307)

(62,261,844) (76,211,41 I)

54,356,857 74,963,699 (1,390,817) (995,516) 52,966,040 73,968, 183

137,031 (207,212) 137,031 (207,212)

10,678,312 (4,280,374)

132,313,988 136,594,362

142,992,300 132;313,988

142,992,300 132,313,988 142,992,300 132,313,988

Page 7

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED .ffiNE 30, 2017

1 Authority and Purpose

The School District, established on April 12, 1946, operates under authority of the School Act of British Columbia as a corporation under the name of "The Board of Education of School District No. 39 (Vancouver)", and operates as "School District No. 39 (Vancouver)." A board of education (Board) elected for a four-year term governs the School District, except as noted in Note 19 Subsequent Events. The School District provides educational programs to students enrolled in schools in the qistrict, and is principally funded by the Province of British Columbia through the Ministry of Education. School District No. 39 is exempt from federal and provincial income taxes.

2 Summary of Significant Accounting Policies

a} Basis of Accounting

These financial statements have been prepared in accordance with Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia. This Section requires that the financial statements be prepared in accordance with Canadian public sector accounting standards except in regard to the accounting for government transfers as set out in Notes 2(f) and 2(n).

In November 2011, Treasury Board provided a directive through Restricted Contributions Regulation 198/2011 providing direction for the reporting of restricted contributions whether they are received or receivable by the School District before or after this regulation was in effect.

As noted in notes 2(f) and 2(n), Section 23.1 of the Budget Transparency and Accountability Act and its related regulations require the School District to recognize non-capital restricted contributions into revenue in the fiscal period in which the restriction the contribution is subject to is met and require the School District to recognize government transfers for the acquisition of capital assets into revenue on the same basis as the related amortization expense. Canadian public sector accounting standards would require these contributions, if they are government transfers, to be recognized into revenue immediately when received unless they contain a stipulation that meets the definition of a liability.

b) Cash and Cash Equivalents

Cash and cash equivalents include cash and securities that are readily convertible to known amounts of cash and that are subject to an insignificant risk of change in value. These cash equivalents generally have a maturity of three months or less at acquisition and are held for the purpose of meeting short-term cash commitments rather than for investing.

c) Accounts Receivable

Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts.

Page 8

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

d) Portfolio Investments

The School District has investments in Guaranteed Investment Certificates ("GIC's"), term deposits and bonds that have a period to maturity of greater than three months at the time of acquisition These investments are not quoted in an active market and are reported at amortized cost, and the associated transaction costs are added to the carrying value of these investments upon initial recognition. Transaction costs are incremental costs directly attributable to the acquisition or issuance of a financial asset.

e) Unearned Revenue

Unearned revenue includes tuition fees received for courses to be delivered in future periods and receipt of proceeds for services or products to be delivered in a future period. Revenue will be recognized in that future period when the courses, services, or products are provided.

f) Def erred Revenue and Deferred Capital Revenue

Deferred revenue includes contributions received with stipulations that meet the description of restricted contributions in the Restricted Contributions Regulation 198/2011 issued by Treasury Board. When restrictions arc met, deferred revenue is recognized as revenue in the fiscal year in a manner consistent with the circumstances and evidence used to support the initial recognition of the contributions received as a liability, as detailed in Note 2(n).

Funding received for the acquisition of depreciable tangible capital assets is recorded as deferred capital revenue and amortized to revenue in the statement of operations over the life of the asset acquired. This accounting treatment is not consistent with the requirements of Canadian public sector accounting standards which require that government transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met, tmless the transfer contains a stipulation that creates a liability, in which case the transfer is recognized as revenue over the period that the liability is extinguished.

g) Employee Future Benefits

i) Post-employment benefits

The School District provides certain post-employment benefits, including vested and non-vested benefits, for certain employees pursuant to certain contracts and union agreements. The School District accrues its obligations and related costs, including both vested and non-vested benefits under employee future benefit plans. Benefits include vested sick leave, accumulating non­vested sick leave, early retirement, retirement/severance, vacation, overtime and death benefits. The benefits cost is actuarially determined using the projected unit credit method pro-rated on service and using management's best estimate of expected salary escalation, termination rates, retirement rates and mortality. The discount rate used to measure obligations is based on the cost of borrowing. The cumulative unrecognized actuarial gains and losses are amortized over the expected average remaining service lifetime of active employees covered under the plan.

Page 9

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

The most recent valuation of the obligation was performed at March 31, 2016 and projected to March 31, 2019. The next valuation will be performed at March 31, 2019 for use at June 30, 2019. For the purposes of determining the financial p9sition of the plans and the employee future benefit costs, a measurement date of March 31 was adopted for all periods subsequent to July 1, 2004.

ii) Pension Plans

The School District and its employees make contributions to the Teachers' Pension Plan and Municipal Pension Plan. The plans are multi-employer plans where assets and obligations are not separated. The costs are expensed as incurred.

h) Tangible Capital Assets

• Tangible capital assets acquired or constructed are recorded at cost which includes amounts that are directly related to the acquisition, design, construction, development, improvement or betterment of the assets. Cost also includes overhead directly attributable to construction, as well as interest costs that are directly attributable to the acquisition or construction of the asset.

• Donated tangible capital assets are recorded at their fair market value on the date of donation, except in circumstances where fair value cannot be reasonably determined in which case the assets are recognized at nominal value. Transfers of capital assets from related parties are recorded at carrying value.

• Work-in-progress is recorded as an addition to the applicable asset class at substantial completion.

• Tangible capital assets are written down to residual value when conditions indicate they no longer contribute to the ability of the School District to provide services or when the value of future economic benefits associated with the sites and buildings are less than their net book value. The write-downs are accounted for as expenses in the Statement of Operations.

• Buildings that are demolished or de;;troyed are written-off. • Works of art, historic assets and other intangible assets are not recorded as assets in these

financial statements: • The cost, less residual value, of tangible capital assets ( excluding sites), is amortized on a

straight-line basis over the estimated useful life of the asset. It is management's responsibility to determine the appropriate useful lives for tangible capital assets. These useful lives are reviewed on a regular basis or if significant events indicate the need to revise.

Estimated useful life is as follows:

Buildings Furniture & Equipment Vehicles Computer Software Computer Hardware

40 years 10 years 10 years 5 years 5 years

Page 10

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

i) Asset Retirement Obligations

Liabilities are recognized for statutory, contractual or legal obligations associated with the retirement of tangible capital assets when those obligations result from the acquisition, construction, development or normal operation of the assets. The obligations are measured initially at fair value, determined using present value methodology, and the resulting costs capitalized into the carrying amount of the related tangible capital asset. In subsequent periods, the liability is adjusted for accretion and any changes in the amount or timing of the underlying future cash flows. The capitalized asset retirement cost is amortized on the same basis as the related asset and accretion expense is included in the Statement of Operations.

j) Capital Leases

Leases that, from the point of view of the lessee, transfer substantially all the benefits and risks incident to ovmership of the property to the School District are considered capital leases. These are accounted for as an asset and an obligation. Capital lease obligations are recorded at the present value of the minimum lease payments excluding executory costs, e.g., insurance or maintenance costs. The discount rate used to determine the present value of the lease payments is the lower of the School District's rate .for incremental borrowing or the interest rate implicit in the lease.

All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred.

k) Prepaid Expenses

Prepaid annual maintenance contracts, prepaid rent, membership dues, and medical benefit plan surplus are included as a prepaid expense and stated at acquisition cost, and are charged to expense over the periods expected to benefit from it.

1) Supplies Inventory

Supplies inventory held for consumption or use are recorded at the lower of historical cost and replacement cost.

m) Funds and Reserves

Certain amounts, as approved by the Board, are set aside in accumulated surplus for future operating and capital purposes. Transfers to and from funds and reserves are an adjustment to the respective fund when approved.

n) Revenue Recognition

Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues. All revenues are recorded on an accrual basis, except when the accruals cannot be determined with a reasonable degree of certainty or when their estimation is impracticable.

Page 11

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

Contributions received, or where eligibility criteria have been met, are recognized as revenue except where the contribution meets the criteria for deferral as described below. Eligibility criteria are the criteria that the School District has to meet in order to receive the contributions, including authorization by the transferring government.

For contributions subject to a legislative or contractual stipulation or restriction as to their use, revenue is recognized as follows:

• non-capital contributions for specific purposes are recorded as deferred revenue and recognized as revenue in the year related expenses are incurred;

• contributions restricted for site acquisitions are recorded as revenue when the sites are purchased; and

• contributions restricted for tangible capital assets acquisitions other than sites are recorded as deferred capital revenue and amortized over the useful life of the related assets.

Donated tangible capital assets other than ·sites are recorded at fair market value and amortized over the useful lives of the assets. Donated sites are recorded as revenue at fair market value when received.

The accounting treatment for restricted contributions is not consistent with the requirements of Canadian public sector accounting standards which require that governments transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met, unless the transfer contains a stipulation that meets the criteria for liability recognition, in which case the transfer is recognized over the period that the liability is extinguished.

Revenue related to fees or services received in advance of the fee being earned or the service is performed is deferred and recognized when the fee is earned or service performed.

Investment income is reported in the period earned. When required by the funding party or related Act, investment income earned on deferred revenue is added to the deferred revenue balance.

o) Expenses

Expenses are reported on an accrual basis. The cost of all goods consumed and services received during the year is expensed.

Categories of Salaries • Principals, Vice-Principals, and Directors oflnstruction employed under an administrative

officer contract are categorized as Principals and Vice-Principals. • The Superintendent, Assistant Superintendent, Secretary-Treasurer, Trustees and other

employees excluded from union contracts are categorized as Other Professionals.

Allocation of Costs . . • Operating expenses are reported by function, program, and object. Whenever possible,

expenditures are determined by actual identification. Additional costs pertaining to specific

Page 12

SCHOOL DISTRICT No. 39 (Vancouver) ~OTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

instructional programs, such as special and aboriginal education, are allocated to these programs. All other costs are allocated to related programs.

• Actual salaries of personnel assigned to two or more functions or programs are allocated based on the time spent in each function and program. School-based clerical salaries are allocated to school administration and partially to other programs to which they may be assigned. Principals' and Vice-Principals' salaries are allocated to school administration and may be partially allocated to other programs to recognize their other responsibilities.

• Employee benefits and allowances are allocated to the same programs, and in the same proportions, as the individual's salary. ·

• Supplies and services are allocated based on actual program identification.

p) Financial Instruments

A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The financial assets and financial liabilities portray these rights and obligations in the financial statements. The School District recognizes a financial instrument when it becomes a party to a financial instrument contract. ·

Financial instruments consist of cash and cash equivalents, portfolio investments, accounts receivable, accounts payable and other current liabilities.

Except for portfolio investments in equity instruments quoted in an active market, or items designated by management, that are recorded at fair value, all financial assets and liabilities are recorded at cost or amortized cost and the associated transaction costs are added to the carrying value of these investments upon initial recognition. Transaction costs are incremental costs directly attributable to the acquisition or issue of a financial asset or a financial liability. The School District has not invested in any equity instruments that are actively quoted in the market and has not designated any financial instruments to be recorded at fair value. The School District has no instruments in the fair value category.

For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. Interest and dividends attributable to financial instruments are reported in the statement of operations.

Unless otherwise noted, it is management's opinion that the School District is not exposed to significant interest, currency or credit risks arising from its financial instruments. The fair values of these financial instruments approximate their carrying value, unless otherwise noted.

All financial assets except derivatives are tested annually for impairment. When financial assets are impaired, impairment losses are recorded in the statement of operations. A write-down of a portfolio investment to reflect a loss in vafue is not reversed for a subsequent increase in value.

Page 13

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

q) Measurement Uncertainty

Preparation of financial statements in accordance with the basis of accounting described in Note 2(a) requires management to make estimates and assumptions that impact reported amounts of assets and liabilities at the date of the financial statements and revenues and expenses during the reporting periods. Significant areas requiring the use of management estimates relate to the potential impairment of assets, liabilities for contaminated sites, rates for amortization and estimated employee future benefits. Actual results could differ from those estimates.

r) Liability for Contaminated Sites

3

Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical,.organic or radioactive material or live organism that exceeds an environmental standard. The liability is recorded net of any expected recoveries. A liability for remediation of contaminated sites is recognized when a site is not in productive use and all the following criteria are met:

• an environmental standard exists; • contamination exceeds the environmental standard; • the School district:

o is directly responsible; or o · accepts responsibility;

• it is expected that future economic benefits will be given up; and • a reasonable estimate of the amount can be made.

The liability is recognized as management's estimate of the cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site.

Other Receivables

30-Jun- 17 30-Jun-16

Due from Federal Government $ 496,764 $ 353,152

Due from Mtmicipalities 1,308,274 265,083

Doe from Other School Districts 61,158 48,097

Rentals and Le.ases 399,661 377,059 Other Receivables 1,956,225 1,037,562

Allowance for Doubtful Accounts (343,096) (337,759)

Total $ 3,878,986 $ 1,743,194

Page 14

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

4 Portfolio Investments

GIC's and term deposits included in portfolio investments are held with local banking institutions and earn average interest at 1.06% (2016 - 0.98%). Senior government bonds held earn average interest at 2.27% (2016 - 2.30%).

GICs $

Term deposits

Senior Government Bonds

30-Jun-17

533,622

577,983

985,878

2,097.483

s

30-JU!l-16

660,450 576,244

997,820

2,234514

5 Accounts Payable and Accrued Liabilities - Other

6

Accrued vacation pay Other Safarics and benefit.;; ptiyabfo Trade payables

Unearned Revenue

Balance, beginning of year

Amounts received

Tuition fees Rental/Lease of facilities Other

Amomts earned

Tuition fees Ren.taliI..ease of facilities

0th.er

Net changes for the year

Balance. end ofyea:r

$

s

$

s

$

s s

30-Jun-17

8.6T,27~ 9 690,934

_9,419,016 S 7_3.4_3

56,506,646

30-Jun-l 7

27,234,477

24,777,246

4,862,555

114,815

29,754,616

24,678,397

4,730.764 142,420

29,551,581

203,035

27,437,512

s

s

$

s

s s s

30-Jun-16

9,676.757 11 ,695,156

2-i,764.055 16,573,891

62.709,859

30-Jun-16

23,367,705

25,004,882

4,888,883

114,315

30,008.080

21,086 470

4,850,830

204,008 26,141,308

3,866,772

27,234,477

Page 15

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

7 Deferred Revenue

Deferred revenue includes unspent grants and contributions received that meet the description of a restricted contribution in the Restricted Contributions Regulation 198/2011 issued by Treasury Board, i.e., the stipulations associated with those grants and contributions have not yet been fulfilled.

Deferred revenue, beginning of year Increase

Provincial Grants - Ministry of Education Provmcial Grants - Other Other Investment Income

Decrease

ADoc:ated to Revemre.

Recoveries

Transfer to Capital

Deferred revenue, end of year

8 Deferred Capital Revenue

$

s

30-Jlll'l-17

27,147,918

39,010,825

6,.958,531 3" ,104,557

449.718

79,523,631

74,021,595 113,488

430,207 74,565,290 32,106,259

30-Jun-16

S 27,454,668

34,004,962

3.391,939

32,986,883

548,232 70,932,016

71,238,766

71,238,766 $ 27,147,918

Deferred Capital Revenue (DCR) includes grants and contributions received that are restricted by the contributor for the acquisition of tangible capital assets that meet the description of a restricted contribution in Regulation 198/2011 issued by the Treasury Board. Once spent, the contributions are amortized into revenue over the life of the asset acquired.

Page 16

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

30-Jtm-17 30-Jtm-16

OCR, Completed Projects: $ 393,183,982 $ 402,374,515 Increases

Transfers from OCR, WIP 86,070,449 4,725,754 Other Capital Additions 2,606

86,073,055 4,725,754 Decreases

Amortization - ByLaw Capital 14,547,128 13,547,316 Amortization - Other Provincial Capital 197,422 197,292 Amortization - Other Capital 181,210 171,679

14,925,760 13,916,287

Balance, end of year $ 464,331,277 $ 393,183,982

OCR, \VorkinProgress(WIP) Balance, beginning of year $ 128,484,923 $ 63,936,438

Increases Transfers from DR - spent funds 56,264,912 69,274,239

Decreases Transfers to DCR - completed projects 86,070,449 4,725,754

Balance, end of year $ 98,679,386 $ 128,484,923

Balance OCR Completed Projects and WIP, end of year $ 563,010,663 $ 521,668,905

OCR, Unspent Balance, beginning of year $ 2,857,489 $ 3,670,116

Increases Provincial Grants - Ministry of Education 54,924,119 74,919,157 Other 2,930,450

Investment Income 97,631 56,194

57,952,200 74,975,351 Decreases

Transferred to DCR, \VIP 56,264,912 69,274,239 Insurance netted with expenditure 548,307

Other Capital Additions Transferred to DCR 2,606 _.

Transfer to income statement for AFG projects 3,595,343 6,513,739

60,411,168 75,787,978

Balance, OCR, Unspent, end of year $ 398,521 $ 2,857,489

Total Deferred Capital Revenue $ 563,409,184 $ 524,526,394

Page 17

9

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

Employee Future Benefits

Benefits include vested sick leave, accumulating non-vested sick leave, early retirement, retirement/severance, vacation, overtime and death benefits. Funding is provided when the benefits are paid and accordingly, there are no plan assets. Although no plan assets are uniquely identified, the School District has provided for the payment of these benefits.

30-Jun-17 30-Jun-16

Reconciliation of Accrue.d Benefit Obligation

Accrued Benefit Obligation - April 1 29,561,323 $ 31,086,802

Service Cost 1,916,884 2.,11 l.512 Interest Cost 756,255 721.,732

Benefit Payments (l,856,361) (1,344,558)

Actuarial (Gain) Loss (1.224~459) (3,015,165)

Accrued Benefit Obligation - March 31 $ 29,153,642 $ 29,561,323

Reconciliation of Funded Status at End of Fiscal Year

Accrued Benefit Obligation - March 31 $ 29,153,642 $ 29,561,323

Market Value of Plan Assets - March 31

Funded Status - Deficit 29,153,642 29.,561,323

Employer Contn'butions After Measurement Date (1,081,814) (1,165,600)

Benefits Expense After tleasurement Date 682.984 668,285

Unamortized Net Actuarial Loss (4,505,420) (6,564,858) Accrued Benefit Liability - June 30 $ 24,249,389 $ 22,499,151

Reconciliation of Change in Accrued Benefit Liability

Accrued. Benefit Liability - July 1 $ 22,499,150 $ 20,441,203

Net Expense for Fiscal Year 3,522,816 3,895,774

Employer C-9ntributions {1,772,575) (1,837,827)

Accrued Benefit Liability- June 30 $ 24,249,389 $ 22,49V51

Components of Net Benefit Expense

Service Cost - June 30 $ 1,914,392 $ 2,062,855

Interest Cost - June 30 773,446 731,113

Amortization of Net Actuarial (Gain)lLoss 834,978 l,101,&07

Net Benefit Expense (Income) $ 3,522,!!16 $ 3,&95,775

Page 18

10

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

Assmnptions

Disc.cunt Rate - April l Dis.count Rate - i\-1!.ll'ch 31 Long Term Salary Growth -April 1

Long Term Salary Growth - March 31

EARSL - March 31

Capital Lease Obligations

Repayments are due as follows:

2017

2018

2019

2020

2021

Interest portion - ranging from 2. 5% to 8. 8%

Total

2.50%

2.75%

2.50% + seniority 2.50% + seniority

11.3

30-Jun-17 $

2,034,675

706,418

655A29 104,721

$ 3,501,243

(220,837)

s 3,280.406

2.25%

2.50%

2.50% + seniority

2.50% + seniority

11.3

30-Jun-16 1,636,263

1,530,262

194,740

194,740

39,960

$ 3,595.965

(262,656) $ 3,333,309

Page 19

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

11 Tangible Capital Asset

lliZ Cost July I , 2016 Additions DisQosals Transfers June 30, 2017

Sites $ 20,848,131 $ $ $ $ 20,848,131

Buildings 763,549,193 2,477,653 85,750,728 851,777,574

Buildings - WIP 128,290,333 55,899,826 (85,750,728) 98,439,431

Furniture & Equipment 15,035,943 970,437 (1,055,840) 319,721 15,270,261

Furniture & Equipment - WIP 194,590 365,086 (319,721) 239.955

Vehicles 1,824,734 222,749 (144,568) 1,902,915

Computer Software l,257,460 1,683,767 (258,868) 2,682,359

Computer Hardware 11,553 ,765 1,431 ,936 (569.806) 12.415.895

Total $ 942,554,149 $ 63 ,051,454 $ (2.029.0822 $ $ 1.003.576.521

Accumulated Amortization Jul}: 1. 2016 Amorti:rati on Dis2osals June 301 20 I 7

Buildings $ 299,466,318 $ 17,912,732 $ $ 317,379,050

Furniture & Equipment 6,849,859 1,515,310 1,055,840 7,309,329

Vehicles 870,240 186,382 144,568 912,054

Computer Software 506,880 393,982 258,868 641,994

Computer Hardware 5,409.781 2,396,968 569.806 7.236.943

Total $ 313.103,078 $ 22,405,3 74 $ 2.029.082 $ 333.479,370

2016

Cost Jul).'. 1, 2015 Additions Dis2osals Transfers June 30. 2016

Sites $ 20,848,131 $ $ $ $ 20,848,131

Buildings 757,341,934 1,481,505 4,725,754 763,549,193

Buildings - WIP 69,975,659 63,040,428 (4,725,754) 128,290,333

Furniture & Equipment 16,082,120 2,155,514 (3,201,691) 15,035,943

Furniture & Equipment - WIP 54,353 140,237 194,590

Vehicles 1,935,886 181,718 (292,870) l,824,734

Computer Software 1,113,759 291,938 (148,237) 1,257,460

Computer Hardware 12.968,973 2.481 ,027 (3,896,235) 11.553.765

Total $ 880,320,815 $ 69,772,367 $ (7,539,0.iJ) $ $ 9421554, i49

Accumulated Amortization July 11 2015 Amorti:ration Dis2osals June 30, 2016

Buildings $ 282,550,214 $ 16,916,104 $ 299,466,318

Furniture & Equipment 7,435,992 1,556,590 2,142,723 6,849,859

Vehicles 975,079 188,031 292,870 870,240

Computer Software 417,995 237,122 148,237 506,880

Computer Hardware 4 834,682 2,424,738 1.849,638 5 409.782

'Total $ 296.213 .962 $ 21322.585 $ 4.433,468 $ 313 ,103,079

Net Book Value JlUle 30, 2017 June 30, 2016

Sites $ 20,848,131 $ 20,848,131

Buildings 534,398,524 464,082,875

Buildings - 'w1P 98,439,431 128,290,333

Furniture & Equipment 7,960,932 8,186,084

Furniture & Equipment - WIP 239,954 194,590

Vehicles 990,861 954,494

Computer Software 2,040,365 750,580

Computer Hardware 5.178 952 6 143 983

$ 670,097,151 $ 629 451.071

Page 20

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

As at June 30, 2017, there was work in progress of $98,679,385 ($128,484,923 in 2016) included in Buildings and Furniture & Equipment and not being amortized. Amortization of these assets will commence when the asset is put into service.

Included within tangible capital assets purchases is $1,952,924 (2016: $1,460,895) of assets acquired through capital lease

12 Employee Pension Plans

The school district and its employees contribute to the Teachers' Pension Plan and Municipal Pension Plan (jointly trusteed pension plans). The boards of trustees for these plans, representing plan members and employers, are responsible for administering the pension plans, including investing assets and administering benefits. The plans are multi-employer defined benefit pension plans. Basic pension benefits are based on a formula. As at December 31, 2015, the Teachers' Pension Plan had about 45,000 active members and approximately 36,000 retired members. As of December 31, 2015, the Municipal Pension Plan had about 189,000 active members, including approximately 24,000 from school districts. '

Every three years, an actuarial valuation is performed to assess the financial position of the plans and adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plans. The actuary's calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plans. This rate is then adjusted to the extent there is amortization of any funding deficit.

The most recent actuarial valuation of the Teachers' Pension Plan as at December 31, 2014, indicated a $449 million surplus for basic pension benefits on a going concern basis.

The most recent actuarial valuation for the Municipal Pension Plan as at December 31, 2015, indicated a $2,224 million funding deficit for basic pension benefits on a going concern basis.

The School District paid $45,342,216 (2016 - $51,243,594) for employer contributions to these plans in the year ended June 30, 2017.

The next valuation for the Teachers' Pension Plan will be as at December 31, 2017, with results available in 2018. The next valuation for the Municipal Pension Plan will be as at December 31, 2018, with results available in 2019.

Employers participating in the plans record their pension expense as the amount of employer contributions made during the fiscal year ( defined contribution pension plan accounting). This is because the plans record accrued liabilities and accrued assets for each plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plans.

Page 21

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

13 Commitments and Contingencies

The School District has entered into a number of multiple-year contracts for the delivery of services and the construction of tangible capital assets. These contractual obligations will become liabilities in the future when the terms of the contracts are met.

2018 2019 2020 2021 2022

Approved Capital Projects

- Unperformed portion $ 32,571,738 s $ s $

Future operating lease

payments 1,052,890 672,447 327.128 139,377 50,616

$ 33,624,628 $ 672,447 s 327,128 $ 139,377 $ 50,616

14 Budget Figures

Budget figures included in the financial statements are audited. The figures reflect the amended annual budget approved by the Board on February 27, 2017. The District has elected to present the amended annual budget as it reflects a budget based on funding as a result of final enrollment numbers versus estimated annual projections.

N!inistry Operating Grant Funded FIB's School-Age Adult Other Total Ministry Operating Grant Funded FTE's

Amended Budget

49,931

316 1,751

51 ,998

Annual Budget

49,954

384

1,765

52,103

Page 22

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

Amended Budget Annual Budget Re\·omes

Provincial Grants Ministry of Education $ 481,874,799 s 478,931,596

Other 7,162,244 4,760,015 Municipal Grants Spent on Sites Federal Grants 1,680,517 1,680517 Tuition 2~U76,141 25,618,991 Other Revenue 39,761,846 36,176,032 Rentals and Leases 5,424,266 5,586,954 Investment Income 1,600,592 1,560,913 Amortization ofDefetted Capital Re.venue 14,454,811 15,709,504 Total Revenue s 580,135,216 $ 570,024,522

E.,ipenses Instruction s 482,578,889 s ..f. 77,306,137 District Administration 18,640.657 15,920,736 Operations mid Maintenance 86,998,494 85,526,503 Transportation and Housing 2,838,545 3,024,Q59 Debt Services 84,988 70,628 Total Expense s 591,141,573 $ 581,848,063

Net Revenue (Expense), before Endov.ment Contnbutions $ (11,006,357) $ (11,823,541)

Net Revemie (Expense) s (11,006,357) s (11,823,541)

Budgeted Allocation (Retirement) of Smplus ~cit) s 7,794,525 s 9,309,841 Budgeted Reduction of Unfi.mded Employee Future Benefits (13 .. ,764) (132,764)

Budgeted Surplus (Deficit), for the year $ (3,344,596) s (2,646,464)

Budgeted Suq,ius (Deficit), for the year comprised of:

Capital Fund Surplus (Deficit) $ (3,344,596) $ (2,646,464)

Budgeted Surplus (Deficit). for the ye.ar s (3,344,596) $ (2,646,464)

Page 23

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

15 Expense by Object

30-Jun-l 7 30-Jun-16

Aroortization $ 22,405,374 $ 21,322,584

Interest 138,325 15,626

Salaries and benefits 486,531,159 494,928 ,701

Services and supplies 82,114,334 81,662,585

$ 591,189,191 $ 597,929,496

16 Accumulated Surplus

30-Jun-l 7 30-Jun-16

Invested in Capital Assets $ 104,845,739 $ 104,449,350

Local Capital Fund 128,454 2,981,808

Capital Fund Balance $ 104,974,193 $ 107,431,158

External Corrnnitrnents

Donated Funds for School Programs $ 2,634,891 $ 2,335,270

Distributed.Leaming Funding for Courses in Progress 196,880 367 056

2,831,771 2,702,326

Internal Corrnnitrnents

Student Learning Grant $ 2,603,509 $ School Budget Balances 1,026,581

Funds Required to Complete Projects in Progress 1,851,463

Repayment of Prior Year's Unrestricted Deficit 27,741

5,509,294

Restricted by Board Resolution

Prior Year Unrestricted to Fund Next Year's Budget $ 734,061

·CtUTent year Surplus to Fund Next Year's Budget 7,824,402

$ $ 8,558,463

Unrestricted Operating Surplus 2,457,116

Unfunded Accrued Employee Benefits (843,847) (976,611)

Accumulated Surplus $ 114,928,525 $ 117,715,335

Page 24

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

17 Interfund Transfers

Interfund Transfers between operating, special purpose and capital funds for the year were as follows: • $100,420 from special purpose to capital for capital assets purchased • $ 307,914 from local capital to operating for MyEd BC • $2,137,188 from operating to capital for capital lease payments • $1,983,271 from operating to capital for capital assets purchased .

18 Recast of June 30, 2016 Statements

The School District has made a retroactive adjustment to the prior year financial statements as follows:

Provincial Grants - Ministry of Education Other Revenue Amorti2ation ofDefurred Capital Revenue Operations and Maintenance Surplus (Deficit) fur the year Accumulated Surplus (Deficit) from Operations, end of year Net Financial Assets (Debt)

19 Subsequent Events

Previously Reported

$ 481,695,713 37,384,240 13,726,211 85,594,244

(19,243,880) 117,827,247

(528,361,627)

Adjustment

6,513,738 (111,912)

190,076 6,703,814 (301,988) (111,912)

12,685,477

Recast

$ 488,209,451 37,272,328 13,916,287 92,298,058

(19,545,868) 117,715,335

(515,676,150)

On October 16, 2016, the Lieutenant Governor, by and with the advice and consent of the Executive Council, ordered the appointment of an Official Trustee in accordance with Section 172 of the School Act. Pursuant to Section 172 (2), on the appointment of an official trustee to conduct the affairs of a school district, the trustees of the school district cease to hold office.

On August 3, 2017, the Lieutenant Governor, by and with the advice and consent of the Executive Council, ordered that:

(a) A by-election be held in School District No. 39 (Vancouver) in accordance with the School Act and,

(b) The Office Trustee is removed as official trustee on the later of November 1, 2017 or the date on which at least 3 trustees elected in the by election take office in accordance with Section 50 (3) of the School Act.

Subsequent to these Orders in Council, a by election was called to be held on October 14, 2017.

Page 25

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

The Ministry of Education had advised that once the new Boar4 is elected and the Official Trustee role is concluded, the Official Trustee will serve to assist the new Board's transition, in a new capacity of Special Advisor as provided for under Section 171.1 of the School Act.

An estimate of the financial effect of these events cannot reasonably be made.

20 Economic Dependence

The operations of the School District are dependent on continued funding from the Ministry of Education and various governmental agencies to carry out its programs. These financial statements have been prepared on a going concern basis.

21 Related Party Transactions

The School District is related through comrrion control to all Province of British Columbia ministries, agencies, school districts, health authorities, colleges, universities, and crown corporations. Transactions with these entities, unless disclosed separately, are considered to be in the normal course of operations and are recorded at the exchange amount.

22 Risk Management

The School District has exposure to the following risks from its use of financial instruments: credit risk, market risk and liquidity risk.

The Board ensures that the School District has identified its risks and ensures that management monitors and controls them.

a) Credit risk

Credit risk is the risk of financial loss to an institution if a customer or counterparty to a financial instrument fails to meet ·its contractual obligations. Such risks arise principally from certain financial assets held consisting of cash, amounts receivable and investments. The .School District is exposed to credit risk in the event of non-performance by a borrower. This risk is mitigated as most amounts receivable are due from the Province and are collectible.

It is management's opinion that the School District is not exposed to significant credit risk associated with its cash deposits and investments as they are held by recognized British Columbia institutions and the School District invests solely in guaranteed investment certificates, term deposits, Senior Government Bonds and the Cen~ral Deposit Program of BC.

Page 26

b) Market risk

SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2017

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk is comprised of currency risk and interest rate risk.

Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the foreign exchange rates. It is management's opinion that the School District is not exposed to significant currency risk, as amounts held and purchases made in foreign currency are insignificant.

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the market interest rates. The School District is exposed to interest rate risk through its investments. It is management's opinion that the School District is not exposed to significant interest rate risk because it invests solely in guaranteed investment certificates, term deposits, and Senior Government Bonds.

c) Liquidity risk

Liquidity risk is the risk that the School District will not be able to meet its financial obligations as they become due.

The School District manages liquidity risk by continually monitoring actual and forecasted cash flows from operations and anticipated investing activities to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the School District's _reputation.

Risk management and insurance services for all School Districts in British Columbia are provided by the Risk Management Branch of the Ministry of Finance.

Page 27

School District No. 39 (Vancouver) Schedule of Changes in Accumulated Surplus (Deficit) by Fund Year Ended June 30, 2017

Accumulated Surplus (Deficit), beginning of year

Changes for the year Surplus (Deficit) for the year Interfund Transfers

Tangible Capital Assets Purchased Local Capital Other

Net Changes for the year

Accumulated Surplus (Deficit), end of year - Statement 2

Version: 3203-2457-9475 September 21, 2017 12:52

Operating Special Purpose Fund Fund

$ $

10,284,177

3,482,703 100,420

(1,983,271) (100,420) 307,914

(2,137.188) (329,842) -

9,954,335

Schedule 1 (Unaudited)

Capital 2017 2016 Fund Actual Actual

(Recast}

$ $ $

107,431,158 117,715,335 137,071 ,127

(6,369,933) (2,786,810) (19,355,792)

2,083,691 (307,914)

2,137,188 (2,456,968) Q.i.7_86,810) (19,355,792)

104,974,190 114,928,525 117,715,335

Page 28

School District No. 39 (Vancouver) Schedule of Operating Operations Year Ended June 30, 2017

Revenues Provincial Grants

Ministry of Education Other

Federal Grants Tuition Other Revenue Rentals and Leases Investment Income Total Revenue

Expenses Instruction District Administration Operations and Maintenance Transportation and Housing Total Expense

Operating Surplus (Deficit) for the year

Budgeted Appropriation (Retirement) of Surplus (Deficit)

Budgeted Reduction of Unfunded Accrued Employee Future Benefits

Net Transfers (to) from other funds Tangible Capital Assets Purchased Local Capital Other Total Net Transfers

Total Operating Surplus (Deficit), for the year

Operating Surplus (Deficit), beginning of year

Operating Surplus (Deficit), end of year

Operating Surplus (Deficit), end of year Internally Restricted Unrestricted Unfunded Accrued Employee Future Benefits Total Operating Surplus (Deficit), end of year

Version: 3203-2457-9475 September 21, 2017 12:52

2017 Budget

$

447.649,971 25,937

1,680,517 28,176,141

5,383,405 4,430,519 1,380,309

488,726,799

410,137,513 17,991,088 62,627,140 2,838,545

493,594,286

[4,867,487)

7,794,525

(132,764)

(1,967,306) 379,207

(1,206,175) (2,794,274)

Schedule 2 (Unaudited)

2017 2016

Actual Actual (Recast)

$ $

450,599,833 448,036,127 62,249 63,132

2,179,441 2,035,012 28,789,020 24,718,785

7,097,658 5,229,423 4,458,619 4,146,434 1,338,162 1,428,485

494,524,982 485,657,398

406,497,625 416,315,204 18,324,059 17,413,402 63,452,147 63,624,073

2,768,448 2,745,115 491,042,279 500,097,794

3,482,703 (14,440,396)

(1,983,271) (3,451,224) 307,914 447,793

{2,137,188) 2,110,048 (3,812,545) {893,383}

(329,842) (15,333,779)

10,284,177 25,617,956

9,954,335 10,284,177

8,341,066 -n,260, 788 2,457,116 (843,847) {976,6ll)

9,954,335 10,284,177

Page 29

School District No. 39 (Vancouver) Schedule of Operating Revenue by Source Year Ended June 30, 2017

Provincial Grants - Ministry of Education Operating Grant, Ministry of Education Other Ministry of Education Grants

Pay Equity Funding for Graduated Adults Transportation Supplement Economic Stability Dividend Return of Administrative Savings

Carbon Tax Grant Student Learning Grant

Foundation Skills Assessment Teachers On Call Prepayment Reduced Funding Expected from Updated Enrolment Projections for Adult Educatio Shoulder Tappers Grant

Total Provincial Grants - Ministry of Education

Provincial Grants - Other

Federal Grants

Tuition Summer School Fees Continuing Education International and Out <if Province Students Total Tuition

Other Revenues Miscellaneous

Miscellaneous Income Instructional Cafeteria Miscellaneous Grants

Total Other Revenue

Rentals and Leases

Investment Income

Total Operating Revenue

Version: 3203-2457-9475 September 21, 2017 12:52

2017 Budget

$

436,856,096

7,294,124 753,139

53,423 293,862

2,251,318 481 ,814

41,621

(392,926) 17 500

44 7 .649,97 1

25,937

' 1,680,517

1,403,363 1,049,149

25,723,629 28, 176,141

3,746,496

1,460,879 176,030

5,383 ,405

4,430.519

1,380,309

488,726,799

Schedule 2A (Unaudited)

2017 2016 Actual Actual

(Recast)

$ $

436,895,013 438,858,794

7,294,124 7,294,124 772,681 952,405 53,423

274,751 383,534

2,251,318 393,393 420,113

2,603,509 41,621 44,207

9,100 82,950

10,900 450,599,833 448,036.127

62,249 63,132

2,179,441 2 035.012

1,357,950 1,030,014 1,146,670 986,266

26,284,400 22,702,505 28,789,020 24,718,785

5,447,525 3,759,445 1,309,467 1,274,637

340,666 195,341 7,097,658 5,229,423

4,458,619 4,146,434

1,338,162 1,428,485

494,524,982 485,657,398

Page 30

School District No. 39 (Vancouver) Schedule of Operating Expense by Object Year Ended June 30, 2017

Salaries Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes Total Salaries

Employee Benefits

Total Salaries and Benefits

Services and Supplies Services Stu dent Transportation Professional Development and Travel Rentals and Leases Dues and Fees Insurance Interest Supplies Utilities Total Services and Supplies

Total Operating Expense

Version: 3203-2457-9475 September 21, 2017 12:52

2017

Budget

$

230,091,486 21,772,970 35,977,033 52,722,493

9,399,397 8,499,504

358,462,883

94,576,837

453,039, 720

13,391,442 2,827,160

908.434 2,230,438

864,157 1,317,714

41,159 10,483,291 8,490,771

40,554,566

493,594,286

Schedule 2B (Unaudited)

2017 2016

Actual Actual (Recast)

$ $

227,389,065 229,640,527 22,001,986 22,241,638 35,327,138 37,039,699 , 53,333,106 54,847,296 9,466,644 9,432,632 9,683,974 9,931,653

357,201,913 363,133,445

94,064,654 99,464,327

451,266,567 462,597,772

13,300,014 13,003,878 2,773,828 2,813,434

887,914 1,132,680 2,089,416 1,440,570

976,961 653,544 1,339,951 1,020,698

1,476 15,624 9,814,245 10,261,238 8,591,907 7,158,356

39,775,712 37,500,022

491,042,279 500,097,794

Page 31

School District No. 39 (Vancouver) Operating Expense by Function, Program and Object

Year Ended June 30, 2017

1 Instruction 1.02 Regular Instruction l. 03 Career Programs l.07 Library Services 1.08 Counselling 1.10 Special Education 1.30 English Language Learning 1.31 Aboriginal Education l.41 School Administration l.60 Summer School 1.62 International and Out of Province Students 1.64 Other Total Function l

4 District Administration 4 .11 Educational Administration 4.40 School District Governance 4.41 Business Administration Total Function 4

5 Operations and Maintenance 5.41 Operations and Maintenance Administration 5.50 Maintenance Operations 5.52 Maintenance of Grounds 5.56 Utilities Total Function S

7 Transportation and Housing 7. 70 Student Transportation Total };'unction 7

9 Debt Services Total Function 9

Total Functions I - 9

Version: 3203-2457-9475 September 21, 2017 12:52

Teachers Salaries

$

170,419,278 600,469

5,330,127 8,566,047

21,782,058 11,083,722

627,996 22

1,974,595 7,004,751

227,389,065

227,389,065

Principals and Educational Vice Principals Assistants

Salaries Salaries $ $

2,182,680 59,348 125,265

768,966 16,710 494,502 93,056

2,073,810 29,361,481 1,737,948 2,017,864

196,577 1,113,425 15, ll 7,691 15,864

282,605 179,702 161,772

20,731,447 35,267,819

1,270,539 11,075

33,232 J,2_70,539 44.JOL_

13,216 1,796

15,012

22,001,986 35,327,138

Schedule 2C (Unaudited)

Support Other Staff Professionals Subditutes Total

Salaries Salaries Salaries Salaries $ s $ $

4,618,776 392,512 7,568,783 185,182,029 128,976 125,523 25,059 1,064,640 234,607 130 259,781 6,610,321

94,731 366,160 205,551 9,820,047 150,685 40,842 737,772 54,146,648 394,826 160,108 405,425 15,799,893

92,566 776 22,575 2,053,915 10,494,059 3,003 29,895 25,660,534

401,092 3,544 4,703 2,846,241 508,803 378,219 212,336 8,265,881

2,375 2,375 _l-7,1.21,496 l,470,817 9,471,880 311,4Sb524

332,203 1,823,885 21,505 3,459,207 60,017 186,432 246,449

3 007,873 3,515,688 2,091 6;558,884 3,40qJ)93 ~526,005 23,596 10,264,540

. 1,383,906 1,544,954 144,023 3,086,099 28,208,510 770,159 44,475 29,024,940

3,173,942 154,709 3,328,651 1.721 1,721

32,768,079 _ 2,46_?,822 188.498 35,441.411

43 438 43,438 43,438 43,438

. 53,333,106 9;466,~ _ 9,683,974 357,201.913

Page32

School District No. 39 (Vancouver) Operating Expense by Function, Program and Object

Year Ended June 30, 2017

1 Instruction 1.02 Regular Instruction 1. 03 Career Programs 1. 07 Library Services

1.08 Counselling l.I O Special Education

1.30 English Language Leaming 1.31 Aboriginal Education

1.41 School Administration

1.60 Summer School

1.62 lnternational and Out of Province Students 1.64 Other

Total Function l

4 District Administration 4.11 Educational Administration 4.40 School District Governance

4.41 Business Administration Total Function 4

5 Operations and Maintenance 5.41 Operations and Maintenance Administration 5.50 Maintenance Operations 5.52 Maintenance of Grounds

5.56 Utilities Total l<'unction 5

7 Transportation and Housing 7. 70 Student Transportation Total Function 7

9 Debt Services Total .Function 9

Total Functions 1 - 9

Version: 3203-2457-9475 September 21, 2017 12:52

Total Salaries

$

185,182,029 1,064,640 6,610,321 9,820,047

54,146,648 15,799,893 2,053,915

25,660,534 2,846,241 8,265,881

2,375 311,452,524

3,459,207 246,449

6,558,884 10,264,540

3,086,099 29,024,940

3,328,651 1,721

35,441,411

43,438 43,438

357,201,913

Employee Total Salaries Benefits and Benefits

$ $

48,832,733 234,014,762 285,364 1,350,004

1,750,016 8,360,337 2,622,134 12,442,181

15,275,407 69,422,055 4,239,42;3 20,039,316

575,779 2,629,694 6,445,675 32,106,209

763,813 3,610,054 2,227,994 10,493,875

519 2,894 83,018,857 394,471,381

791,709 4,250,916 47,109 293,558

1,639,329 8,198.213 2,478,147 12,742,687

814,428 3,900,527 7,009,225 36,034,165

730,801 4,059,452 349 2,070

8,554,803 43,996,214

12,847 56,285 12,847 56,285

94,064,654 451,266,567

Schedule 2C (Unaudited)

2017 2017 2016

Services 11nd Actual Budget Actual

SU(!(!lies (Recast)

$ $ $ $

8,095,785 242,110,547 243,469,749 241,874,243

140,864 1,490,868 1,470,570 1,961,829

698,629 9,058,966 9,244,461 9,657,215

75,294 12,517,475 12,858,475 13,071,605

844,160 70,266,215 72,712,516 73,188,589

222,651 20,261,967 I 9,353,823 21 ,005,957 189,585 . 2,819,279 2,829,220 2,633,947

132,494 32,238,703 32,139,258 37,318,185

179,018 3,789,072 3,925,947 3,654,241

1,438,012 11,931,887 12,133,494 1 I ,949,393

9.752 12,646 12,026,244 406,497 ,62S 410, 137.513 416.315,204

1,441,310 5,692,226 5,567,690 5,414,392

335,593 629,151 689.769 721,402 3,804,469 12.002,682 11 ,733.629 I 1,277,608 5,581,372 18,324,059 17,991,088 ___ 17,413.402

2,018,304 5,918,831 5,927,689 6,494,940 7,532,910 43,567,075 43,180,608 45,117,608

1,181,011 5,240,463 5,198,891 5,049,718

8 723,708 8,725,778 8,319.952 6,961.807 19,455,933 63,452,147 62,627,140 63,624,073

2,712,163 2,768,448 2,838.545 2,745,115 2,712,163 2,768,448 2,838.545 2,745,115

39,7751712 491,042,279 493,594.286 500.097,794

Page 33

School District No. 39 (Vancouver) Schedule of Special Purpose Operations Year Ended June 30, 2017

Revenues Provincial Grants

Ministry of Education Other

Other Revenue Investment Income Total Revenue

Expenses Instruction District Administration Operations and Maintenance Total Expense

Special Purpose Surplus (Deficit) for the year

Net Transfers (to) from other funds Tangible Capital Assets Purchased Total Net Transfers

Total Special Purpose Surplus (Deficit) for the year

Special Purpose Surplus (Deficit), beginning of year

Special Purpose Surplus (Deficit), end of year

Version: 3203-2457-9475 September 21, 2017 12:52

2017

Budget

$

34,224,828 7,136,307

34,160,202 151,655

75,672,992

72,441,376 649,569

2J70,823 75,461,768

211.224

{211,224) FI 1,224)

Schedule 3 (Unaudited)

2017 2016

Actual Actual (Recast)

$ $

36,611,810 33,659,586 5,060,033 5,558,503

32,210,968 31,801,612 138,784 219,065

74,021,595 71,238,766

70,645,626 68,380,752 723,424 776,965

2,552,l2S 618,542 73,921,175 69,776,259

100,420 1,462,507

{100,420) (1,462,507) {100,420} { 1, 462.507~

Page 34

School District No. 39 (Vancouver) Changes in Special Purpose Funds and Expense by Object

Year Ended June 30, 2017

Deferred Revenue, beginning of year Transfer to Operating

Deferred Revenue, beginning of year, as restated

Add: Restricted Grants Provincial Grants - Ministry of Education Provincial Grants - Other Other lnvestment r ncome

Less: Allocated to Revenue Recovered Transfer to Capital

Deferred Revenue, end of year

Revenues Provincial Grants - Ministry of Education Provincial Grants - Other Other Revenue Investment Income

Expenses Salaries

Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes

Employee Benefits Services and Supplies

Net Revenue (Expense) before Interfund Transfers

lnterfuod Transfers Tangible Capital Assets Purchased

Net Revenue (Expense)

Ver,ion: 3203-2457-9475 September21,2017 U :52

Annual facility Grant

$

2,128,486

9,867 2,138,353 2,138,353

2,128,486

9,867 2,138,353

1,026,221

1,026,221 472,529 639,603

2,138,353

Learning Aboriginal Special Improvement Education Education

Fund Tecbnologx Egui~ment s $ $

10,734 102,157

]0,734 102 ]57

9,006,405

176 1,405 9,006,405 176 1,405 9,006,405 44,286

10 910 59,276

9,006,405 44,286

9,006,405 44,286

6,093,640

1,391,983 48,798 10,431

I 169 7,535,590 10,431 1,470,815 2,190

31,665 9,006,405 44,286

Schedule 3A (Unaudited)

Scholarships Service Special School and Delivery Education Generated Strong

Bursaries TransformaOon Technologx f 'unds Start $ s $ s $

1,051,570 J,581,813 9,730,955 47,026

1,05 l ,570 - - -- -

1,581,813 ______cu:J O, 9 5 5 47.026

7,490,681 612,663

4,844 23,327 28,181 ,662 9,138 36,914 128,917 3496

14,082 7,550,922 28,310,579 616,159 111,248 7,554,492 27,926,864 596,352

954 404 1,578,243 10 114,670 66,833

7,554,235 596,352

111 ,248 257 27,797,947 128.917

111,248 7,554,492 27,926,864 596,352

1,602,464 157,076

423,789 1,678 962,261 27,342 12,333

86,049 2,76~

1,678 2,810,612 27,342 436,122 353 774,632 4,593 121,107

109.217 3 967 594 27 753,231 34.477 111 ,248 7,552,838 27,785,166 591,706

1,654 1.4 1.698 4,646

----- --(1,654) (141,698) (4,646) (1,654) (141,698) (4,646)

Page35

School District No. 39 (Vancouver) Changes in Special Purpose Funds and Expense by Object

Year Ended June 30, 2017

Deferred Revenue, beginning of year Transfer to Operating

Deferred Revenue, beginning of year, as restated

Add: Restricted Grants Provincial Grants - Ministry of Education Provincial Grants - Other Other Investment Income

Less: Allocated to Revenue Recovered Transfer to Capital

Deferred Revenue, end ofyL>ar

Reveoues Provincial Grants - Ministry of Education Provincial Grants - Other Other Revenue Investment Income

Expenses Salaries

Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes

Employee Benefits Services and Supplies

Ntt Revenue (Expense} before lnterfund Transfers

Interfund Transfer.s Tangible Capital Assets Purchased

Net Revenue (Expense)

Version: 3203-2457-9475 September 21, 2017 12:52

Ready, Set,

Learn $

28,493

28.493 __

220,500

1.463 221,963 217,637

3Z,819

217,637

217,637

1,728 37,765

2,811 42,304 11,829

163.504 217,637

OLEP CommuoitvLlNK s s 221 ,171 336,686

22 1. llL 1M,6S6

670,905 8,942,473

1,955 S 190 11 .466

678,050 8,953,939 760,296 8,720,325

138,925 570,300

760,296 8,720,325

760,296 8,720,325

90,098 537,2 17 64,174

1,949 2,775,240 1,404 1,237,897

1,15 1,054 51.286 40,071

144,737 5,805,653 36,070 1,445,967

S27 .,82 1,468.705 708,089 8,720,325

52,207

(52 207) (52,207)

Schedule 3A (Unaudited)

Rural Education Coding and Enhancement Curriculum Priority CLINK

Fund Im~lementation Measures Other PRP ERAC

s $ s s s $

848,43 8 148,170 790,963

8~8.438 148J70 790,963

294,922 4,443,600 2,067,391 1,075,000

946,138 1,936,867 1.170 13,135 2.S62 25,333

296,092 4,443,600 959,273 2,069,953 3,037,200 916 3,221.098 1,197,196 1,972,356 2,561 ,715

113,488

- 29S.1 76 1,222~ 02 6JO,S15 132.279 1.266,HS

916 3,221,098 1,972,356 494,377

1,197,196 2.067,338

916 3,221,098 1,197,196 1,972,356 2,561,715

2,323,5 16 1,265,639

255 129,076 695,51 9 51,434 138,522

7,972 95,033

747 235,338 4 1)86

747 2.558,854 695,774 1,495,507 233,555

169 662,244 50,2 15 383,165 57,299 45 1.207 92,263 2,270 86 1

916 3,221,098 1,197,196 1,970,935 2,561,7 15

___ 1,421

1.421) (1,421)

Page 36

School District No. 39 (Vancouver) Changes in Special Purpose Funds and Expense by Object

Year Ended June 30, 2017

Deferred Revenue, beginning of year Transfer to Operating

Deferred Revenue, beginning of year, as restated

Add: Restricted Grants Provincial Grants - Ministry of Education Provincial Grants - Other Other Investment Income

Less: Allocated to Revenue Recovered Transfer to Capital

Deferred Revenue, end of year

Revenues Provincial Grants - Ministry of Education Provincial Grants - Other Other Revenue Investment Income

Expenses Salaries

Teachers Principals and Vice Principals Educational Assistants Support Staff Other Professionals Substitutes

Employee Benefits Services a11d Supplies

Net Revenue (Expense) before Ioterfund Transfers

Interfund Transfers Tangible Capital Assets Purchased

Net Revenue (Expense)

Version: 3203-2457-9475 September 21, 2017 12:52

Assistive Technology

CAYA AT-BC $ s

3,866,967 6,876,644

3,866.967 _6.876.644

4,000,000 2,706,882 500 1,193,950

67,263 113,305 4,067,763 4,014,137 2,180,098 3,508,552

5,754,632 7,J82J29

2,180,098 3,134,752 373,800

2,180,098 3,508,552

350,734 556,500 201,546 745,799

552,280 1,302,299 159,570 322,215

I 468.248 I 882.151 2,180,098 3,506,665

1,887

(1,887) (1,887)

Schedule 3A (Unaudited)

Settlement Workers

PRCYI In Schools Miscellaneous TOTAL

s s $ s 303,502 450,795 763,485 27,159,569

(l l.6Sl} (11,651 I _Jfil,502 450,795 75 1.834 27,147.918

2,057,799 39,010,825 490 251,159 6,958,531

9,632 174,945 630,737 33,104,557 4,575 8 299 S 944 44.9,718

2,072,006 183,734 887,840 79,523,631 1,895,041 133,921 274,444 74,021,595

113.488 <U0,207 430.207

480,467 590,608 935,023 ______li._ I 06.259

1,895,041 36,611,810 59,381 (314,198) 5,060,033 74,540 588,642 32,210,968

138.784 1,895,041 133,921 274,444 74,021,595

136,528 6,399 12,055,501 221,250

5,088 17,561 4,746,669 667,302 56,487 46,137 5,928,765 102,946 439 2,390,838

5.839 381,409 906,776 62,014 75,936 25,724,432 246,967 11,057 14,120 6,241,106 741 298 56.751 29U80 41 949.637

1,895,041 129,822 381,636 73,921,175

4,099 (!07,192) 100.420

(4,099) 107. 191 (100.420 ) (4,099) 107, 192 ( 100,420)

Page 37

School District No. 39 (Vancouver) Schedule of Capital Operations Year Ended June 30, 2017

Revenues Provincial Grants

Ministry of Education Other Revenue Rentals and Leases Investment Income Amortization of Deferred Cap.ital Revenue Total Revenue

Expenses Operations and Maintenance Amortization of Tangible Capital Assets

Operations and Maintenance Debt Services

Capital Lease Interest Total Expense

Capital Surplus (Deficit) for the year

Net Transfers (to) from other funds Tangible Capital Assets Purchased Local Capital Capital Lease Payment Sale and Leaseback Total Net Transfers

Other Adjustments to Fund Balances Tangible Capital Assets Purchased from Local Capital Principal Payment

Capital Lease Fund Balance Corrections Total Other Adjustments to Fund Balances

Total Capital Surplus (Deficit) for the year

Capital Surplus (Deficit), beginning of year

Capital Surplus (Deficit), end of year

Version: 3203-2457-9475 September 21, 2017 12:52

2017 Budget

$

218,239 993 ,747

68,628 14,454,81 l 15,735,425

292,896

21,707,635

84,988 22,085,519

~6,350,094)

2,178,530 (379,207)

1,206,175

3,005,498

{3,344,596)

Schedule 4 (Unaudited)

2017 Actual 2016 Invested in Tangible Local Fund Actual

Caeital Assets Caeital Balance (Recast)

s $ $ $

3,595,343 3,595,343 6,513,738 271,042 271,042 241,293

1,024,000 1,024,000 977,079 39,659 39,659 29,143

14,925,760 14,925,760 13,916,287 18,521.103 1,334,701 19,855,804 21,677,540

3,595,343 88,171 3,683,514 6,732,858

22,405,374 22,405,374 21,322,585

136,849 136,849 26,000,717 225,020 26,225,737 28,055,443

(7,479,614} 1,109,681 (6,369,933) (6,377,903)

2,083,691 2,083,691 4,913,731 (307,914) (307,914) (447,793)

2,137,188 2,137,188 995,516 (3,105,564)

2z083,691 1,829,274 3,912,965 2,355,890

2,752,810 (2,752,810)

2,000,335 (2,000,335) 1,039,288 (1,039,288) 5;792,433 (5,792,433)

396,510 (2,853,478) (2,456,968) (4,022,013)

104,449,350 2,981,808 107,431,158 l l l,453,l71

104,845,860 128,330 104,974,190 107,431,158

Page 38

School District No. 39 (Vancouver) Tangible Capital Assets Year Ended June 30, 2017

Cost, beginning of year

Changes for the Year Increase:

Purchases from: Deferred Capital Revenue - Other Operating Fund Special Purpose Funds Local Capital

Capital leases Transferred from Work in Progress

Decrease: Deemed Disposals

Cost, end of year Work in Progress, end of year Cost and Work in Progress, end of year

Accumulated Amortization, beginning of year Prior Period Adjustments

Transfer to income statement for AFG projects Accumulated Amortization, beginning of year, as restated Changes for the Year

Increase: Amortization for the Year Decrease:

Deemed Disposals

Accumulated Amortization, end of year

Tangible Capital Assets - Net

Version: 3203-2457-9475 September 21, 2017 12:52

Sites $

20,848,131

20,848,131

20,848. 131

20,848,131

Furniture and Buildings Equipment

$ $

763,549,193 15,035,943

2,606 787,5 10

(275,157) 180,321 2,752,810

85,750,728 319,721 88,228,381 1,290,158

1,055,840 1,055,840

851,777,574 15,270,261 98,439 431 239,955

950,217,005 15.510,21 6

299,276,242 6,849,859

190,076 299,466,318 6,849,859

17,912,732 1,515,310

1,055,840 1,055,840

3 17,379,050 7,309,329

632,837,955 8,200,887

Schedule 4A (Unaudited)

Computer Computer Vehicles Software Hardware Total

$ $ $ $

1,824,734 1,257,460 11,553,765 814,069,226

2,606 127,887 159,461 908,413 1,983,271 94,862 5,489 94,905 100,420

2,752,810 1,518,8 17 428,6 18 1,947,435

86,070 449 222,749 1,683.767 1,431 ,936 92,856,991

144,568 258,868 569,806 2,029,082 144,568 258,868 569,806 2,029,082

1,902,915 2,682,359 12,415,895 904,897,135 98,679,386

1.902.915 2,682,359 12,415,895 1,003,576,Sl l

870,240 506,880 5,409,781 312,913,002

190,076 870,240 506,880 5,409,781 313,10_3,078

186,382 393,982 2,396,968 22,405,374

144,568 258,868 569,806 2,029,082 144,568 258,868 569,806 2.029,082 912,054 641,994 7,136,943 333,479J70

990,861 2,040,365 S,178,952 670,097,151

Page 39

School District No. 39 (Vancouver) Tangible Capital Assets - Work in Progress Year Ended June 30, 2017

Work in Progress, beginning of year Prior Period Adjustments

Transfer to income statement for AFG projects Work in Progress, beginning of year, as restated

Changes for the Year Tncrease:

Deferred Capital Revenue - Bylaw Deferred Capital Revenue - Other

Decrease: Transferred to Tangible Capital Assets

Net Changes for the Year

Work in Progress., end of year

Version: 3203-2457-9475 September 21, 2017 12:52

Buildings $

140,897,646

(12,607,313) 128,290,333

49,924,875 5,974 951

55,899 826

85 750,728 85 ,75 0,728

(29,850.902)

98,439,431

Schedule 4B (Unaudited)

Furniture and Computer Computer Equipment Software Hardware Total

$ $ $ $

194,590 141,092,236

(12,607,313) 194,590 128,484,923

365,086 50,289,961 5,974,951

365,086 56,264.912

319,721 86,070,449 3]9721 86,070,449

45,365 (29,805,537)

239,955 98,679,386

Page 40

School District No. 39 (Vancouver) Deferred Capital Revenue

Year Ended June 30, 2017

Deferred Capital Revenue, beginning of year Prior Period Adjustments

Transfer to income statement for AFG projects Deferred Capital Revenue, beginning of year, as restated

Changes for the Year Increase:

Transferred from Deferred Revenue - Capital Additions

Transferred from Work in Progress

Decrease:

Amortization of Deferred Capital Revenue

Net Changes for the Year

Deferred Capital Revenue, end of year

Work in Progress, beginning of year Prior Period Adjustments

Transfer to income statement for AFG projects Work in Progress, beginning of year, as restated

Changes for the Year Increase

Transferred from Deferred Revenue - Work in Progress

Transferred from Other Provincial - Work in Progress

Decrease

Transferred to Deferred Capital Revenue

Net Changes for the Year

Work in Progress, end of year

Total Deferred Capital Revenue, end of year

Version: 3203-2457-9475 September 21, 2017 12:52

Bylaw Cal!ital

$

372,821,096

(190 076)

372,631,020

85,307,952

85,307,952

14,547,128 14,547,128

70,760,824

443,391,844

140,079,682

{12,607,313) 127,472,369

50,289,961 720,765

51.01 0, 726_

85,307,952 85,307,952

(34,297,226)

93,175,143

536,566,987

Schedule 4C (Unaudited)

Other Other Total Provincial Cal!ital Cal!ital

$ $ $

6,732,844 13,820,118 393,374,058

(190,076) 6,732,844 13,820,118 393,183,982

2,606 2,606 762,497 86,070,449

2,606 762,497 86,073,055

197,422 181,210 14,925,760 197,422 181,210 14,925,760

(194,816) 581,287 71,147,295

6,538,028 14,401,405 464,331,277

1,012,554 141,092,236

(12,607,313) 1,012,554 128,484,923

3,173,953 2,800,998 56,264,912 (720,765)

2,4SJ, l88 2,800,998 56,264,912

762,497 86,070,449 762,497 86,070,449

2,453,188 2,038,501 (29,805,537)

3,465,742 2,038,501 98,679,386

10,003,770 16,439,906 563,010,663

Page 41

School District No. 39 (Vancouver) Changes in Unspent Deferred Capital Revenue Year Ended June 30, 2017

Balance, beginning of year Prior Period Adjustments

City of Vancouver Daycare projects moved from Operating Surplus Balance, beginning of year, as restated

Changes for the Year Increase:

Provincial Grants - Ministry of Education Provincial Grants - Other Other Investment Income Transfer seismic costs to Bylaw Transfer to income statement for AFG projects

Decrease: Transferred to DCR - Capital Additions Transferred to DCR- Work in Progress Insurance netted with expenditure

Net Changes for the Year

Balance, end of year

Version: 3203-2457-9475 September 21, 2017 12:52

-

MEd Other Bylaw Restricted Provincial Ca~ital Caeital Caeital

$ $ $

232,469 2,501,457

232,469 ___ 2~501,4_TI_____ _

54,924, I 19 154,560

96,134 821 (720,765) 720,765

(3,595,3431 50,608,011 816.899 155,381

2,606 50,289,961 3,173,953

548,307 50.838,268 3, 173.~ 2,606 _

(230,257) (2,357,054) 152.775

2J12 ---~ !44,403 152,775

Schedule 4D (Unaudited)

Land Other Caeital Caeital Total

$ $ $

2,733,926

123,563 123,563 123,563 2,857,489

54,924,119 154,560

2,775,890 2,775,890 676 97,631

(3,595,343) 2,776,566 __ 54,356,857

2,606 2,800,998 56,264,912

548,307 2,800,998_ 56,815,825

- (24.43,2) (2,458,968)

99,IJJ 398,521

Page 42